Activity-Based Costing for Small and Mid-sized Businesses

DOUGLAS T. HICKS, CPA, CMC, is President of D.T. Hicks & Co., a Michigan-based consulting firm specializing in cost and management accounting issues for small and mid-sized organi-zations. Before establishing his company in 1985, he spent fifteen years in public accounting at Ernst & Young, and in industry with Hayes-Albion Corporation and Kelsey-Hayes Company. Mr. Hicks is a Certified Public Accountant and a Certified Management Consultant. He is a member of the American Institute of CPAs, the Michigan Association of CPAs, the Institute of Management Accountants, and the Institute of Management Consultants. He is also the author of Activity-Based Costing for Small and Mid-Size Businesses: An Implementation Guide, also published by Wiley.

Activity-based costing; developing an activity-based costing system; using the cost accumulation model.