Business Management White Papers

Activity-Based Costing: An Emerging Foundation for Performance Management

Overview This paper answers these questions by examining the evolution of Activity-Based Costing (ABC) in the context of a product life cycle. It summarizes the history of ABC according to the phases of its life cycle, highlights its expanding functionality over time, and details the lessons learned from two decades of use. It concludes with a description of the current state of ABC as a key input and value adder to performance management systems. Like most technologies, the value of today's ABC is the result of many years of development and learning. In assessing its value for organization, it is important to understand how it has evolved and how this evolution has created opportunities to create value.

Further White Paper Details
PublisherSAS Institute File FormatPDF
Date PublishedJune 2008
FormatWhite Papers   
Topics

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