Activity-Based Costing for Marketing and Manufacturing Lewis, Ronald J.

Activity-based costing emerged as an important accounting concept in the mid-1980s in response to global competition. There is an urgent need to place it in perspective, so that both production and marketing managers know its advantages and its limitations. This book describes and explains where activity-based concepts fit in the cost and management accounting body of knowledge. It first shows the traditional framework of cost concepts, terminology and techniques in order to demonstrate how the activity-based methods can bring about constructive changes in financial control systems. Next, it describes and illustrates the activity-based costing systems for both marketing and manufacturing. Finally, it includes illustrations of the most important cost analysis and control techniques that every successful operating manager must know.

DOI: 10.1336/0899308015 Mouse over the Digital Object Identifier (DOI) to learn more about this book or related books published by Greenwood Publishing Group. Visit the Greenwood Publishing Group page for this title: http://www.greenwood.com/catalog/LYB%252f.aspx

Activity-Based Costing for Marketing and Manufacturing Hardback, 248 pages, $81.95 Copyright ©1993, Quorum Books ISBN: 0-899-30801-5 DOI: 10.1336/0899308015

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