This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods...

Experts say that with Activity-Based Costing (ABC), enterprises were able to improve their efficiency and reduce the cost without sacrificing the value for the customer. Even after the strong advocacy in favor of ABC by Cooper and Kaplan and many others, its acceptance rates are not overwhelming...

GETTING TO THE BOTTOM OF THE BOTTOM LINE Traditional cost management systems typically defeat their own purpose by leading corporations to make decisions that ultimately do not optimize performance. These systems are the foundation for decisions that are made throughout the corporation. In order...