TITLE

Profitability can be as easy as knowing your ABC's

AUTHOR(S)
Mahoney, J. David
PUB. DATE
September 1999
SOURCE
Gases & Welding Distributor;Sep/Oct99, Vol. 43 Issue 5, p6
SOURCE TYPE
Trade Publication
DOC. TYPE
Article
ABSTRACT
Recommends the implementation of Activity Based Costing (ABC), a program developed by the National Welding Supply Association Management Information Committee, to increase business profitability in the United States. Erosion of gross margins due to customers' pressure on suppliers; Focus on distribution expense as an activity to examine using ABC; Improvement of company efficiencies.
ACCESSION #
2394973

 

Related Articles

  • Activity-based costing: Beyond the smoke and mirrors. Stevenson, Thomas H.; Barnes, Frank C. // Review of Business;Fall96, Vol. 18 Issue 1, p25 

    Presents information on activity-based costing (ABC), in the business environment of the 1990s. Integration of ABC into consulting firms; Adoption of ABC; Definition of ABC.

  • Activity based costing with reciprocal dollar... Milne, Ronald A. // Journal of Applied Business Research;Summer97, Vol. 13 Issue 3, p79 

    Presents Activity Based Costing with Reciprocal Dollar Value Allocation (ABC-RDVA) as one approach to using ABC in an environment. Cost and activity data; Cross service between production service departments; Traditional ABC allocations using the direct method; Activity cost of ABC with...

  • Take another look at activity-based costing. Baker, William M. // Industrial Management;Jan/Feb96, Vol. 38 Issue 1, p19 

    Discusses the use of activity-based costing in the United States. Common components of activity-based systems; Approaches to cost allocation; Impact on financial reporting; Consequence of companies' search for non-valued-added activities.

  • A practical look at activity-based costing. Sharman, Paul // CMA Magazine;Feb90, Vol. 64 Issue 1, p8 

    Focuses on activity-based costing (ABC). Use of ABC in helping refocus business activities on the critical success factors; Implementation of activity analysis in order to undertake ABC; Comparison between ABC and conventional costing; Variables captured by ABC; Accuracy in product costing.

  • Activity costing and efficiency. Atkinson, Anthony A. // CMA Magazine;Jun90, Vol. 66 Issue 5, p8 

    Discusses various aspects of activity-based costing. Usefulness in organizations where products differ in the mix of the cost types; Focus on the use of activity costing in strategic planning; Role of the management accountant in activity costing.

  • Winning techniques for productivity: The activity link. Sharman, Paul // CMA Magazine;Feb91, Vol. 65 Issue 1, p8 

    Deals with activity analysis, the current underpinning of many new cost management techniques. Definition of productivity; Sampling of techniques; Managing the change process.

  • ABC--coming of age. Sharman, Paul // CMA Magazine;May96, Vol. 70 Issue 4, p9 

    Reports on the various developments concerning activity-based costing (ABC) and activity-based management (ABM). Improvement of methods and software tools; Success of ABC in manufacturing; Service organizations' acceptance of ABC.

  • The flip side of ABC...contribution-based activity. Cleland, Keith N. // Management Accounting: Magazine for Chartered Management Account;May97, Vol. 75 Issue 5, p22 

    Focuses on contribution-based activity, the reverse of activity-based costing in accounting. Case study on charged activity and unit contribution; Identification and improvement of product contribution; Relationship among quoting, contribution and human comfort level.

  • Calculating the true profitability of pollution prevention. Schaltegger, Stefan; Muller, Kaspar // Greener Management International;Spring97, Issue 17, p53 

    Discusses the activity-based costing approach to investment appraisal as part of proactive corporate environmental management. Tracking and tracing of environmental costs; Allocation of environment-driven costs; Importance of investment appraisal; Conclusions.

Share

Read the Article

Courtesy of THE LIBRARY OF VIRGINIA

Sorry, but this item is not currently available from your library.

Try another library?
Sign out of this library

Other Topics