|Course Title:||Activity-Based Costing, Second Edition|
|Author:||Steven D. Grossman|
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Today’s business environment is much more competitive than yesterday’s, both nationally and internationally. Customers want high-quality products at low prices. Today’s organizations must:
Activity-Based Costing shows you how to assign activity costs to true performance measures. The bottom line is greater accuracy and greater control over all the factors that make up costs.
Understand the underlying framework of ABC and its relationship to traditional accounting
About This Course:
As one course among many offered in the American Management Association’s curriculum, Activity-Based Costing (ABC) helps readers understand the underlying framework of ABC and its relation to traditional accounting. The course provides a brief overview of traditional cost accounting systems and a description of activities and costs, the process of developing and implementing an ABC system, the success of ABC implementations, non-manufacturing applications of ABC, and activity-based management. This new edition includes research on the success and failure of ABC systems and discussion of the theory of constraints, target pricing, enterprise resource planning, target costing, EVA, and feature costing.
Steven D. Grossman, Associate Professor of Accounting at Texas A&M University, teaches in the areas of financial accounting and analysis and cost accounting (which includes capital investment analysis). He has written articles that have appeared in such journals as The Accounting Review, The Journal of Accountancy, CPA Journal, Financial Executive, Management Accounting, and The Tax Executive. In addition, he has published several books on accounting. Grossman holds B.S. and M.A. degrees from Northeastern University and a Ph.D. from Tufts University.
The publisher would like to thank the following people for their review of the manuscript of this course: Beryl Barkman, Associate Professor of Accounting and Finance, University of Massachusetts at Dartmouth, North Dartmouth, Massachusetts
Patrick K. Berry, CPA, Senior Professor of Finance and Accounting, The Keller Graduate School of Management, Atlanta, Georgia
Thomas Carment, Professor of Accounting and Director of the Master of Business Administration Program, Northeastern State University, Tahlequah, Oklahoma