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Activity Based Costing

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1. Linking Strategy to Operations  

Harvard Business School professor Robert S. Kaplan is co-developer of both activity-based costing and the balanced scorecard. In 2006, Kaplan was elected to the Accounting Hall of Fame, and received the Lifetime Contribution Award from the Management Accounting Section of the American Accounting Association. In 2008, the Institute of Management Accountants honored him with a Lifetime Award for Distinguished Contribution to Advancing the Profession of Management Accounting.

2. ABCs of Batch Processing  

BY Alan Vercio, Bill Shoemaker
EXECUTIVE SUMMARY In batch processing, if costs are not isolated, high-volume customers and products tend to subsidize lower-volume ones. This article reviews different types of batch activities and how they would be handled under traditional costing and two different variations of activity-based costing (ABC).
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