Activity-based costing

GPTKB entity

Statements (28)
Predicate Object
gptkbp:instanceOf cost accounting method
gptkbp:abbreviation gptkb:ABC
gptkbp:aimsTo improve cost accuracy
gptkbp:allocatesCosts services
customers
products
gptkbp:allocatesCostsBasedOn activity consumption
gptkbp:contrastsWith traditional costing
gptkbp:criticizedFor complexity
implementation cost
gptkbp:developedBy gptkb:Robert_S._Kaplan
gptkb:Robin_Cooper
gptkbp:focusesOn activities
https://www.w3.org/2000/01/rdf-schema#label Activity-based costing
gptkbp:introducedIn 1980s
gptkbp:publishedIn gptkb:Harvard_Business_Review
gptkbp:recognizedBy resource consumption
cost drivers
gptkbp:relatedTo activity-based management
cost driver analysis
gptkbp:supports cost control
decision making
profitability analysis
gptkbp:usedIn manufacturing
service industries
management accounting
gptkbp:bfsParent gptkb:Robert_S._Kaplan
gptkbp:bfsLayer 5