Activity accounting : an activity-based costing approach
Author(s)
Bibliographic Information
Activity accounting : an activity-based costing approach
(The Wiley/National Association of Accountants professional book series)
J. Wiley, 1991
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Note
Includes index
Description and Table of Contents
Description
This text describes an approach to cost management which allows the accountant to break down any organization into its separate activities and to measure each activity's cost effectiveness. The aim of the technique is to identify wasteful activities and to set more realistic performance targets.
Table of Contents
- Activity Accounting and Enterprise Excellence
- The Changing Business Environment
- Activities, Activity Accounting, and Cost Management
- Why Activities
- Activity Analysis
- Activities of an Industrial Enterprise
- Activity Cost
- Calculating an Activity Cost
- Tracing Activity Cost
- Activity Product Cost
- Glossary
- Index.
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