publication . Preprint . Report . 1999

ABC at Insteel Industries

V.G. Narayanan; Ratna G. Sarkar;
Open Access
  • Published: 01 Jul 1999
Abstract
In this paper, we seek to provide empirical documentation of the effect of Activity-Based Costing (ABC) information on product and customer-related decisions made by managers in a company. Proponents of ABC argue that when an entity implements ABC, it reaps at least two important benefits: process improvements that promote more efficient use of resources and hence reduce costs, and a set of overhead cost numbers that, relative to traditional volume-based methods of costing, better represent the consumption of shared resources by the firm's products, and enable the firm to target a more profitable mix of products and customers. While there is much anecdotal evide...
Persistent Identifiers
Subjects
free text keywords: Intuition, Activity-based costing, Marketing, ABC analysis, Portfolio, Anecdotal evidence, Overhead (business), Activity-based management, Business, Documentation

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