Activity-Based Costing

* A practical, cost-effective guide to ABC for small to medium companies. * Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior. * Feature an ongoing case study throughout the book documents the model-building process. * Provides a spreadsheet model blueprint that details data flows. * Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.

Activity-Based Costing: The First Decade. Strange Case of Ace Manufacturing. What Is Activity-Based Costing. Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs. Logic of Activity-Based Costing. Case Study: ACME Distributors. Decision Costing: The Real Reason for Activity-Based Costs. Activity-Based Costing Model Toolbox. Developing Cost Flow-Down Structures: Case Studies. Building a Cost Accumulation and Distribution Model. Small-Time manufacturing: Developing the Conceptual Model. Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation. Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution. Small-Time Manufacturing: Product Costing. Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis. Small-Time Manufacturing: Multiyear Costing and Pricing. Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization. Making Activity-Based Costing Work at the Small and Mid-Sized Business. Index.