Management And Accounting Web

Activity Based Costing

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Activity-Based Costing Graphic

ABC Bibliography
Time-driven ABC Bibliography
MAAW's Textbook Chapter 7
MAAW's Textbook Chapter 7 Class Problem
Arguments for and against using ABC as a separate stand alone system
ABC Graphic Illustration of Homogenous Cost Pools
Example of ABC Variance Analysis
Applicability of Overhead Allocation Methods
ABKY Textbook Chapter 5 Summary
Comparison of Traditional costing, ABC and JIT
Comparison of Traditional Costing, ABC, JIT and TOC
Implementing an ABC system - Cooper 1990
Managing health care cost and outcomes - Kaplan, Porter and Frigo 2017
Measuring the cost of resource usage - Cooper and Kaplan 1992
Time-driven ABC - Kaplan and Anderson 2004
The Innovation of Time-driven ABC - Kaplan and Anderson 2007
Time-driven ABC Applied to Health Care - Kaplan and Porter 2011
Where time-driven ABC fits into the health care value agenda - Porter and Lee 2013
Discussion Questions
Multiple Choice Questions