Activity Accounting: An Activity-Based Costing Approach.
This book, published jointly with the National Association of Accountants (now the Institute of Management Accountants), examines the differences between traditional and activity-based costing. The author shows how to break down a business into its separate activities and to develop the data needed to measure associated costs more precisely. Insight into the actual costs of products and services can help allocate resources more efficiently and improve planning. This is worthwhile reading for accounts in industry and those involved in systems consulting.
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|Publication:||Journal of Accountancy|
|Article Type:||Book Review|
|Date:||Oct 1, 1991|
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