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Activity Based Costing

Activity Based Costing

Ratings: (0)|Views: 717 |Likes:
Published by Mahabub Alam
Activity-based costing (ABC) is a technique to more accurately assign the indirect and direct resources of an organization to the activities performed based on consumption. In the first stage, resource costs are assigned to activities based on the amount of resources consumed in performing the activity. In the second stage, activity costs are traced to the products, services, or customers based on how frequently the activity is performed in support of these cost objects. This paper examines the best practices that have emerged in the ABC implementation domain.
Activity-based costing (ABC) is a technique to more accurately assign the indirect and direct resources of an organization to the activities performed based on consumption. In the first stage, resource costs are assigned to activities based on the amount of resources consumed in performing the activity. In the second stage, activity costs are traced to the products, services, or customers based on how frequently the activity is performed in support of these cost objects. This paper examines the best practices that have emerged in the ABC implementation domain.

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Categories:Business/Law
Published by: Mahabub Alam on Jul 14, 2010
Copyright:Attribution Non-commercial

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05/10/2013

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Report on
 Activity Based Costing
 A Tool to Aid Decision Making
Submitted by Md. MahabubAlamRuhulaminMd. MehediHasanTanvir Ahmed MofazzalHossain
 
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