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Module Note
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2003
Design and Implementation of Activity-Based Cost Systems
by
V.G. Narayanan
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Abstract
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;