October
2008
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Article
Harvard Business School professor Robert S. Kaplan is codeveloper of both activitybased 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.
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August
2007
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BY
Alan Vercio, Bill Shoemaker
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Article
EXECUTIVE SUMMARY In batch processing, if costs are not isolated, highvolume customers and products tend to subsidize lowervolume ones. This article reviews different types of batch activities and how they would be handled under traditional costing and two different variations of activitybased costing (ABC).
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