Supercharging Your ABC: Use Revenue Data!

✍ Scribed by Peter C. Brewer; Robert J. Campbell; Richard H. McClure

• Book ID: 102298532
• Publisher: John Wiley and Sons
• Year: 2002
• Tongue: English
• Weight: 114 KB
• Volume: 13
• Category: Article
• ISSN: 1044-8136
• DOI: 10.1002/jcaf.10050

✦ Synopsis

Abstract

As in most managerial decision making, activity‐based costing (ABC) requires that managers
first determine what information is relevant. Historically, the focus of ABC systems has been almost entirely on
costs, yet revenue‐oriented information is often highly relevant and useful. Incorporating both the revenue
and expense sides of the income statement can make ABC far more powerful. © 2002 Wiley Periodicals,
Inc.