As easy as ABC: using activity based costing in service industries.: An article from: The National Public Accountant

This digital document is an article from The National Public Accountant, published by National Society of Public Accountants on February 1, 1993. The length of the article is 2308 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.

From the supplier: Activity based costing (ABC) has been widely used in the manufacturing industries but not in the service industries. ABC can enhance the cost assessment and allocation information in the service industries. It is applicable in determining variable costs but may not be useful in assessing fixed costs. In general, service companies can easily see the relationship between activity and costs incurred by employing cost driver techniques.

Citation Details
Title: As easy as ABC: using activity based costing in service industries.
Author: Gordon D. Pirrong
Publication:The National Public Accountant (Magazine/Journal)
Date: February 1, 1993
Publisher: National Society of Public Accountants
Volume: v38 Issue: n2 Page: p22(5)

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