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Activity-Based Models for Cost Management Systems

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Activity-Based Models for Cost Management Systems - Lewis, Ronald
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Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology, and techniques in order to demonstrate how the activity-based methods can ...

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Activity-Based Models for Cost Management Systems 1995, Praeger, New York

ISBN-13: 9780899309651

Hardcover