Visions from Dr. Robert S. Kaplan and Steven R. Anderson
Robert S. Kaplan and Steven R. Anderson wrote the book Time-Driven Activity-Based Costing. What is Time-Driven Activity-Based Costing (TDABC) and what are the advantages of this method in comparison with traditional Activity-Based Costing (ABC)? Kaplan and Anderson explain.
The McKinsey Quarterly. Philipp Cremer, Martin Losch, y Ulf Schrader
"By matching the productivity of top drugmakers, average ones could enjoy labor and unit-cost savings worth five to six percentage points of earnings before interest and taxes."
By William O. Stratton, PHD. Denis Desroches, Raef A. Lawson, and Toby Hatch
"The Popularity of Activity Based Costing (ABC) grew rapidly during the 1990s, and, in the following decade, many surveys reported usage rates of about 50%. Over the past 10 years, however, there has been debate about the overall relevance of this costing method …"
An interview with Dr. Peter Turney, Cost Technology
In this interview, Dr. Turney talks about the importance of creating value in turbulent times. "Many organizations have reported serious drops in profitability levels …"
Hitting the Target: The CAM-I Target Costing Implementation Guide
In an increasingly competitive world, companies are realizing that managing costs after products are in production is too late. They understand that cost management must begin before products ever reach the production stage.More info
ABC Design Framework
In order to thrive in an environment where change is the only constant, best practice organizations have turned to progressive – yet proven – management tools, techniques and methods to effectively enhance performance.More info
Implementing ABM in Daily Operations
Activity based management and activity based costing have brought about a sea change in cost management. Growing largrely out of the work of the Texas based Consortium for Advanced Management International (CAM-I), ABC has, according to Business Week, introduced new rules for...More info