Activity Based Costing: The Performance Breakthrough

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Kogan Page, 1996 - Activity-based costing - 322 pages
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Activity-based costing is a method of measuring the cost and performance of activities, products and customers. It is increasingly being seen as a more accurate method of costing than conventional costing systems, which are being superseded by the fact that automation means that direct material and labour consumption is now a far less accurate means of apportioning overheads.

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