Statements (33)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
cost accounting method
|
| gptkbp:abbreviation |
gptkb:ABC
|
| gptkbp:allocates |
indirect costs
overhead costs resources to products and services |
| gptkbp:appliesTo |
process improvement
customer profitability analysis product costing service costing |
| gptkbp:contrastsWith |
traditional costing
|
| gptkbp:criticizedFor |
complexity
implementation cost |
| gptkbp:developedBy |
gptkb:Robert_S._Kaplan
gptkb:Robin_Cooper |
| gptkbp:enables |
cost control
resource allocation performance measurement better pricing decisions |
| gptkbp:focusesOn |
activities as cost drivers
|
| https://www.w3.org/2000/01/rdf-schema#label |
Activity-Based Costing
|
| gptkbp:improves |
cost accuracy
|
| gptkbp:introducedIn |
1980s
|
| gptkbp:publishedIn |
gptkb:Harvard_Business_Review
|
| gptkbp:relatedTo |
activity-based management
cost driver analysis |
| gptkbp:supports |
support decision making
improve process efficiency identify non-value-added activities |
| gptkbp:usedIn |
manufacturing
service industries management accounting |
| gptkbp:bfsParent |
gptkb:Time-Driven_Activity-Based_Costing
|
| gptkbp:bfsLayer |
6
|