Profitability can be as easy as knowing your ABC's

Mahoney, J. David
September 1999
Gases & Welding Distributor;Sep/Oct99, Vol. 43 Issue 5, p6
Trade Publication
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.


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