SAS | The Power to Know
cq5dam.thumbnail.319.319
White Paper

Five Myths About Time-Driven Activity-Based Costing

Sorting through the facts about traditional and time-driven costing methodologies

About this paper

Activity-based costing more accurately determines the actual costs of production and related services. The relatively higher accuracy and greater visibility achieved by ABC has helped organizations in service and manufacturing industries better understand and manage their indirect costs than was possible with traditional accounting methods. However, after proven success, ABC has recently come under fire. Robert Kaplan and others are promoting a new, time-driven methodology to presumably get strategic information faster and with less maintenance. Is this approach the panacea for reducing the efforts to calculate costs? This white paper takes an objective look at several questions and brings some new perspective to an issue that has been generating a lot of buzz but also involves a few misconceptions.

About SAS

SAS is the leader in analytics. Through innovative analytics, business intelligence and data management software and services, SAS helps customers at more than 80,000 sites make better decisions faster. Since 1976, SAS has been giving customers around the world THE POWER TO KNOW®.

 

Have a SAS profile? To complete this form automatically Log In

*
*
*
*
 
*
*
 
 

Back to Top