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What is Activity Based Costing (ABC)

Chapter 2
Encyclopedia of Information Science and Technology, Third Edition
An approach to costing that focuses on activities as the fundamental cost objects. It uses the cost of these activities as the basis for assigning costs to other cost objects such as products, services, or customers.
Published in Chapter:
Innovation of Management Accounting Practices and Techniques
Davood Askarany (The University of Auckland, New Zealand)
Copyright: © 2015 |Pages: 10
DOI: 10.4018/978-1-4666-5888-2.ch002
Full Text Chapter Download: US $37.50 Add to Cart
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Chapter 59
Integrating Software Engineering and Costing Aspects within Project Management Tools
A cost prediction model that has greatly improved the ability to predict a proper allocation of indirect costs among several activities and thereafter between many products. Before using this model, one has to appreciate and understand the overall business (including its production and marketing). The model is not always applicable: a cost-benefit analysis is necessary before a final decision is made.
Published in Chapter: Integrating Software Engineering and Costing Aspects within Project Management Tools; From: Encyclopedia of Information Communication Technology
Full Text Chapter Download: US $37.50 Add to Cart
Chapter 126
Contributions of Information Technology Tools to Project's Accounting and Financing
A cost prediction model that has greatly improved the ability to predict a proper allocation of indirect costs among several activities and thereafter, between many products. Before using this model, one has to appreciate and understand the overall business (including its production and marketing). The model is not always applicable: a cost-benefit analysis is necessary before a final decision is made.
Published in Chapter: Contributions of Information Technology Tools to Project's Accounting and Financing; From: Encyclopedia of Information Science and Technology, Second Edition
Full Text Chapter Download: US $37.50 Add to Cart
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