Time-Driven activity-based costing.

Government Finance Review - Vol. 23 Nbr. 4, August 2007

Lambino, Christine
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Time-Driven activity-based costing.

Time-Driven Activity-Based Costing Robert S. Kaplan and Steven R. Anderson Publisher: Harvard Business School Press www.HBSPress.org 257 pages, 2007; $45

In the 1980s Kaplan developed activity-based costing (ABC) as a way to measure and link an organization's costs to the goods and services it produces. However, as time...



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