Supercharging Your ABC: Use Revenue Data

As in most managerial decision making, activity‐based costing (ABC) requires that managers first determine what information is relevant. Historically, the focus of ABC systems has been almost entirely on costs, yet revenue‐oriented information is often highly relevant and useful. Incorporating both...

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Bibliographic Details
Published inThe Journal of Corporate Accounting & Finance Vol. 13; no. 3; pp. 13 - 26
Main Authors Brewer, Peter C., Campbell, Robert J., McClure, Richard H.
Format Journal Article Trade Publication Article
LanguageEnglish
Published New York Wiley Subscription Services, Inc., A Wiley Company 01.03.2002
Wiley Periodicals Inc
Subjects
Activity based costing
Budgets
Cost control
Decision making
Income statements
Management accounting
Periodicals
Profitability
Profits
Revenue
Statistical analysis
Studies
United States > US
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Summary:As in most managerial decision making, activity‐based costing (ABC) requires that managers first determine what information is relevant. Historically, the focus of ABC systems has been almost entirely on costs, yet revenue‐oriented information is often highly relevant and useful. Incorporating both the revenue and expense sides of the income statement can make ABC far more powerful. © 2002 Wiley Periodicals, Inc.
Bibliography:ark:/67375/WNG-D387J7T9-C
istex:82046BA368CAD9E909DACA08354283CF07C7D515
ArticleID:JCAF10050
ISSN:1044-8136
1097-0053
DOI:10.1002/jcaf.10050