Activity Accounting: An Activity-Based Costing Approach / Edition 1

by James A. Brimson

Overview

New costing procedures for a new economic age

Increasing global competition is causing upheaval in every area ofindustry and commerce. An explosion in the use of advancedtechnologies is continuing to fundamentally revolutionize the waywe go about doing business. These factors are in turn drivingdramatic reductions in product life cycles (the average productlife cycle is now well under five years) and exerting tremendouspressure on profit margins. The effect has been to substantiallychange cost structures with their traditional focus on direct laborand arbitrary allocation of overhead. Yet we continue to measurecost in the old way.

Now, here's a book that shows you how to update your accountingprocedures in order to effectively accommodate these significantchanges. Step by step, Activity Accounting: An Activity-BasedCosting Approach describes activity accounting in a clear, concisemanner. It emphasizes the strengths and benefits of anactivity-based approach to business management and demonstrates howyou can apply activity accounting to your organization.

Activity-based accounting is an essential tool for running yourbusiness in the 90s. This book is a must-have tool for learning howto master it.

Product Details

ISBN-13:	9780471196280
Publisher:	Wiley
Publication date:	07/21/1997
Series:	Wiley Professional Paperback Series
Edition description:	Revised ed.
Pages:	224
Product dimensions:	6.00(w) x 8.98(h) x 0.46(d)

About the Author

JAMES A. BRIMSON is the founder of ABM Institute and a recognized leader in cost management.

Table of Contents

Activity Accounting and Enterprise Excellence.

The Changing Business Environment.

Activities, Activity Accounting, and Cost Management.

Why Activities.

Activity Analysis.

Activities of an Industrial Enterprise.

Activity Cost.

Calculating an Activity Cost.

Tracing Activity Cost.

Activity Product Cost.

Glossary.

Index.