Description
Book SynopsisThe hype and benefits of Activity-Based Costing have been difficult and expensive for small and medium-sized businesses to realize. This practical, do-it-yourself guide shows how both manufacturing and service companies can implement ABC without the expense of an outside consultant and without dismantling their current cost information systems.
Table of ContentsActivity-Based Costing: The First Decade.
Strange Case of Ace Manufacturing.
What Is Activity-Based Costing.
Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs.
Logic of Activity-Based Costing.
Case Study: ACME Distributors.
Decision Costing: The Real Reason for Activity-Based Costs.
Activity-Based Costing Model Toolbox.
Developing Cost Flow-Down Structures: Case Studies.
Building a Cost Accumulation and Distribution Model.
Small-Time manufacturing: Developing the Conceptual Model.
Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation.
Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution.
Small-Time Manufacturing: Product Costing.
Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis.
Small-Time Manufacturing: Multiyear Costing and Pricing.
Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization.
Making Activity-Based Costing Work at the Small and Mid-Sized Business.
Index.
