Module Note | June 2003

Design and Implementation of Activity-Based Cost Systems

by V.G. Narayanan


Describes the main themes of the module on the design and implementation of an activity-based costing (ABC) system. Instructors can teach this module to second-year MBA students who have been exposed to activity-based costing in their first-year core accounting courses. Emphasizes how a firm's particular business context affects ABC system design and the factors that help an ABC implementation succeed.

Keywords: Cost Accounting;


Narayanan, V.G. "Design and Implementation of Activity-Based Cost Systems." Harvard Business School Module Note 103-075, June 2003.