TURNEY P.B., Activity-Based Management, Management Accounting, 1989

Abstract

This article examines the role of actiVity-based costing in the achievement of manufacturing excellence. It describes manufacturing excellence and the product cost information requirements of managers who seek to achieve it. It shows how conventional product costing fails to meet these needs, and demonstrates how activity-based costing corrects these deficiencies. It explains how managers in manufacturing companies can use activity-based costing for strategic, product design, and continuous improvement purposes. Finally, the article lays to rest fears that activity-based costing may be too costly and complex to be compatible with manufacturing excellence.

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