Statements (31)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
cost accounting method
|
| gptkbp:abbreviation |
gptkb:ABC
|
| gptkbp:aimsTo |
support decision making
improve cost accuracy identify cost drivers |
| gptkbp:allocatesCosts |
services
customers products |
| gptkbp:allocatesCostsBasedOn |
activity consumption
|
| gptkbp:contrastsWith |
traditional costing
|
| gptkbp:criticizedFor |
complexity
cost of implementation |
| gptkbp:developedBy |
gptkb:Robert_S._Kaplan
gptkb:Robin_Cooper |
| gptkbp:firstPublished |
1980s
|
| gptkbp:focusesOn |
activities
|
| https://www.w3.org/2000/01/rdf-schema#label |
activity-based costing
|
| gptkbp:recognizedBy |
cost drivers
cost pools |
| gptkbp:relatedTo |
activity-based management
cost driver analysis lean accounting |
| gptkbp:supports |
profitability analysis
product pricing overhead allocation |
| gptkbp:usedIn |
manufacturing
service industries management accounting |
| gptkbp:bfsParent |
gptkb:Management_Control_Systems
gptkb:Oracle_Profitability_and_Cost_Management |
| gptkbp:bfsLayer |
8
|