Activity-Based Costing
Making It Work for Small and Mid-Sized Companies

Douglas T. Hicks (Author)

9780471237549, Wiley

Paperback / softback, published 11 October 2002

384 pages
23.2 x 15.5 x 2 cm, 0.515 kg

* A practical, cost-effective guide to ABC for small to medium companies.
* Identifies the key cost related issues in organizations and shows how to develop a cost-flow structure that reflects the organization's cost behavior.
* Feature an ongoing case study throughout the book documents the model-building process.
* Provides a spreadsheet model blueprint that details data flows.
* Shows how a cost model of an organization can be developed using basic spreadsheet software on a PC.

Activity-Based Costing: The First Decade.

Strange Case of Ace Manufacturing.

What Is Activity-Based Costing.

Deadly Virus of Generally Accepted Accounting Principles: Determining True Economic Costs.

Logic of Activity-Based Costing.

Case Study: ACME Distributors.

Decision Costing: The Real Reason for Activity-Based Costs.

Activity-Based Costing Model Toolbox.

Developing Cost Flow-Down Structures: Case Studies.

Building a Cost Accumulation and Distribution Model.

Small-Time manufacturing: Developing the Conceptual Model.

Small-Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 1-Cost Accumulation.

Small- Time Manufacturing: Building the Cost Accumulation and Distribution Model, Part 2--Cost Distribution.

Small-Time Manufacturing: Product Costing.

Small-Time Manufacturing: Discrete Event Simulation or "What If?" Analysis.

Small-Time Manufacturing: Multiyear Costing and Pricing.

Impediments to Adopting Activity-Based Costing at the Small and Mid-Sized Organization.

Making Activity-Based Costing Work at the Small and Mid-Sized Business.

Index.

Subject Areas: Finance & accounting [KF]