Easy as ABC

Abstract

Examines the growth of interest in activity based costing (ABC), which focuses on overhead, rather than direct, costs, and does much the same job as quality costing. Shows exactly how ABC works in an organization and what benefits it can produce. Indicates how the information generated can be used as a part of a TQM programme.

Citation

Davies, P. (1992), "Easy as ABC", The TQM Magazine, Vol. 4 No. 2. https://doi.org/10.1108/09544789210034202