Contents
Preface хч,
CHAPTER I Activity-Based Costing: The First Decade I
Pre-ABC Era ]
Primary Purpose of Cost information
Dawn oft.be ABC Era f
ABC at Small and Mid-Sized Businesses 4
CHAPTER 2 Strange Case of Ace Manufacturing 7
Ace Manufacturing 7
Changing to Multiple Overhead Rates 9
Changing ю Multiple Overhead Bases 10
Segregating “Throughput’’-Driven Costs 12
identifying Product Line Costs 12
Summary 14
CHAPTER 3 What Is Activity-Based Costing 16
ABC at Small and Mid-Sized Businesses 1S
An Activity-Based Model 21
Three Revs to Effective ABC 21
Which Small and Mid-Sized Businesses Are Most
at Risk's 21
Is ABC Worth the Required Investment? 26
Summary 27
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