activity - based costing in a sentence

1. This puts the Activity-Based Costing framework into the picture.
2. Activity-based costing records the costs that traditional cost accounting does not do.
3. This is related to an activity rate which is a similar calculation used in Activity-based costing.
4. Some cost accounting practices such as activity-based costing will allocate fixed costs to business activities for profitability measures.
5. Authors note that activity-based costing system is introspective and focuses on a level of analysis which is too low.
6. It's difficult to find activity - based costing in a sentence.
7. Optionally, activity-based costing efforts can enhance the strategic planning process  deciding to outsource key activities, for example.
8. Activity-based management includes ( but is not restricted to ) the use of activity-based costing to manage a business.
9. Limited reforms within professional management circles have led in the past to activity-based costing, economic value added, and risk measures.
10. Activity-based costing was later explained in 1999 by Peter F . Drucker in the book " Management Challenges of the 21st Century ".
11. Traditional accounting systems ( particularly those using standard costing, activity-based costing, or other full absorption methods ) are designed to support traditional management methods.
12. And it has introduced " activity-based costing, " an accounting technique that Compaq claims has allowed it to apportion overheads accurately to individual products.
13. Storyboards also exist in accounting in the ABC System Activity-Based Costing ( ABC ) to develop a detailed process flowchart which visually shows all activities and the relationships among activities.
14. The University of Stuttgart is especially known for its excellent reputation in the fields of advanced automotive engineering, efficient industrial and automated manufacturing, process engineering, aerospace engineering and activity-based costing.
15. Activity-based costing also de-emphasizes direct labor as a cost driver and concentrates instead on activities that drive costs, as the provision of a service or the production of a product component.
16. Activity-based costing was first clearly defined in 1987 by Robert S . Kaplan and W . Bruns as a chapter in their book " Accounting and Management : A Field Study Perspective ".
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