Abstract: To be reliable, cost and profitability analysis must be underpinned with an activity-driven view of how an organization’s products, customers, and channels consume resources and incur costs. However, activity-based costing (
ABC) contributes to more reliable customer, product, and channel profitability analysis. In fact, without this foundation, such analyses are critically flawed, and can result in inappropriate decisions and choices.
PubDate: 10/30/2006 3:47:00 PM