Time-driven activity-based costing; a simpler and more powerful path to higher profits

Reference & Research Book News, August, 2007

Time-driven activity-based costing; a simpler and more powerful path to higher profits.

Kaplan, Robert S. and Steven R. Anderson.

Harvard Bus. School Press

2007

266 pages

$45.00

Hardcover

HF5686

This book outlines time-driven activity-based costing for use in measuring cost and profitability. The authors describe its fundamentals and applications using case studies of clients of Acorn Systems, a company with which both are affiliated. They discuss time equations, calculating capacity cost rates, building a model, budgeting, and applications in mergers and acquisitions, management and benchmarking, and in different industry settings. Kaplan (Harvard Business School) is co-creator of Activity Based Costing and the Balanced Scorecard, and Anderson is founder of Acorn Systems, a software and consulting firm.

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