Activity-based Costing for Small and Mid-sized Businesses

This text provides: a practical how-to implementation guide for activity-based costing; an ongoing case study to document the model building process; and a spreadsheet model blueprint with data flows.

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Activity-based costing is an accounting method that assigns identifiable costs and allocates common costs to specific product lines or business segments. By using this method, a company can determine the profitability or profit contributions that each activity, segment, and product line brings to the company as a whole. This book provides: a practical how-to implementation guide; an ongoing case study to document the model building process; and a spreadsheet model blueprint with data flows.