Robert S. Kaplan, Steven R. Anderson - Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits
Harvard Business Review Press (April 4, 2007) | ISBN:1422101711 | English | Pages: 220 | PDF | 27.95 Mb
In the classroom, ABC looks like a great way to manage a company’s resources. But many executives who have tried to implement ABC on a large scale in their organizations have found the approach limiting and frustrating. Why? The employee surveys that companies used to estimate resources required for business activities proved too time-consuming, expensive, and irritating to employees.