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Activity Based Costing

Activity Based Costing

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Published by ARUN
arunvg21@gmail.com
arunvg21@gmail.com

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Published by: ARUN on Jan 23, 2010
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06/29/2011

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Activity-Based Costing
Arun VargheseS3 MBAMACFAST
 
ABC developed in the manufacturing sectorof the United States during 1970s & 1980s.
First time Clearly defined in 1987 by Robert s.Kaplan & W. Bruns.
Activity based costing is an accountingmethodology that assigns costs to activitiesrather than products or services .
This enables resource and overhead costs tobe more accurately assigned to the productsand the services that consume them.
Introduction
 
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Meaning & Definition
“A method of measuring the cost andperformance of activities and cost objects”
“It may be defined as a technique whichinvolves identification of cost with each costdriving activity and making it as the basis ofabsorption of costs of over different productsor job”

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