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 analytics. Through innovative analytics, business intelligence and data management software and services, SAS helps customers at more than 75,000 sites make better decisions faster. Since 1976, SAS has been giving customers around the world THE POWER TO KNOW®.