Here you will find summaries of some of the
articles contained in our library. Click on the button to download or view
the PDF of the article.
| "
Strategic Planning Using the Emergent Strategy Model" |
Limitations of
the traditional strategic plan. Combining activity-based costing
techniques with continuous modification of the strategic plan is
discussed. This technique is called the emergent strategy model.
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| "The Cost of
Traditional Cost Accounting." |
How using traditional labor
cost per hour plus burden rates can result in misleading information.
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| "Activity-Based
Costing: Putting Theory into Practice." |
How one modestly-sized
manufacturing firm implemented activity-based costing.
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| "Activity-Based
Costing Applied to Product Cost: What Constitutes a Meaningful
Activity?" |
How to keep from micro
analyzing sub-activities in an activity-based costing model.
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| "From ABC to
ABM" |
A summary of the evolution
of cost accounting from the rudimentary development of activity-based
costing to the current analytic techniques of activity-based management.
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| "Why
Activity-Based Costing May not Work" |
Six common "mistakes" that
interfere with the effectiveness of activity-based costing.
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| "Utilization of
Capacity: An Overlooked Factor in Activity-Based Management" |
Application of CAM-1
modeling to maximize productive time, convert idle time and minimizing
non-productive time.
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