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Design and Implementation of Activity-Based Cost Systems

By: V.G. Narayanan
  • Format:Print
  • | Pages:49
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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

Citation

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

About The Author

V.G. Narayanan

Accounting and Management
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