Activity-based costing: is it still relevant?: An article from: Management Accounting Quarterly

This digital document is an article from Management Accounting Quarterly, published by Institute of Management Accountants on March 22, 2009. The length of the article is 2981 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available immediately after purchase. You can view it with any web browser.

From the author: THE POPULARITY OF ACTIVITY-BASED COSTING (ABC) GREW RAPIDLY DURING THE 1990S, AND, IN THE FOLLOWING DECADE, MANY SURVEYS REPORTED USAGE RATES OF ABOUT 50%. OVER THE PAST 10 YEARS, HOWEVER, THERE HAS BEEN DEBATE ABOUT THE OVERALL RELEVANCE OF THIS COSTING METHOD. TO INVESTIGATE THE CURRENT IMPORTANCE OF ABC, WE SURVEYED 348 MANUFACTURING AND SERVICE COMPANIES WORLDWIDE. OUR RESULTS INDICATE THAT ABC CONTINUES TO OFFER ORGANIZATIONS SIGNIFICANT VALUE FROM STRATEGIC AND OPERATIONAL PERSPECTIVES.

Citation Details
Title: Activity-based costing: is it still relevant?
Author: William O. Stratton
Publication:Management Accounting Quarterly (Magazine/Journal)
Date: March 22, 2009
Publisher: Institute of Management Accountants
Volume: 10 Issue: 3 Page: 31

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