Activity-based Costing and Management

Looking beyond the purely technical aspects of activity-based costing and management, this text takes a holistic approach to basic issues such as management of cost, time, funds and other constraints. It adopts a customer-oriented approach to the development of management accounting systems.

---

Activity-based costing is a cost accounting concept that can be used by almost any manufacturing or service organization to gain a competitive advantage through understanding of its product and process costs. This book takes activity-based costing and management beyond its purely technical aspects, and introduces a holistic approach to fundamental issues such as management of cost, time, quality, funds and other constraints. It adopts a customer-oriented approach to the development of management accounting systems.