About this paper
Activity-based costing can be extremely valuable to an organization because it provides information on the range, cost and consumption of operating activities. Unlike traditional cost systems, activity-based costing focuses on activities in the costing process. Costs are traced from activities to products, based on the product’s demand for these activities during the production process. This white paper explains what activity-based costing is and describes the value it can provide over traditional cost systems.
SAS is the leader in business analytics software and services, and the largest independent vendor in the business intelligence market. Through innovative solutions, SAS helps customers at more than 70,000 sites improve performance and deliver value by making better decisions faster. Since 1976 SAS has been giving customers around the world THE POWER TO KNOW®.