About this paper
As a valuable costing methodology, this paper looks at how ABC has evolved over its life cycle, what lessons have been learned from its evolution and what ABC can do today that it could not do 20 years ago. It also describes the current state of ABC as a key input and value adder to performance management 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 75,000 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®.