Activity-based costing
Series: Management accounting issues paper -- 3
Publisher: Society of Management Accountants of Canada
Published: 1993
Place of publication: Hamilton, Ont
Language: eng
Number of pages: 47
Subjects: Activity-based costing; Managerial accounting; Cost accounting
Other titles: Activity based costing; CMA; Certified management accountant; Comptable en management accrèditè; Issues papers
Notes: Cover title.

"CMA."

Includes bibliographical references.
Table of contents: title: I. Introduction and definition. The ABC evolution. ABC objectives. Business environment drives cost management system change. The concept of capacity. ABC results.; title: II. A survey of Canadian practice. Introduction. The questionnaire and sample. Survey results; title: summary findings. Organizations that have not considered ABC. Organizations that were in the process of assessing ABC. Organizations that had assessed ABC and rejected it. Organizations that had implemented or were implementing ABC. Discussion of results.