A platform for research: civil engineering, architecture and urbanism
A platform for research: civil engineering, architecture and urbanism
Activity‐based costing
Activity‐based accounting provides a true measure of services and goods and helps target business processes that need improvement.
The water supply industry must respond to the competitive challenges of the current business climate by promoting efficiency and lowering costs. Many techniques are available to help managers decrease costs and increase productivity and customer service. None of these methods will work, however, unless an organization can identify and measure the cost and performance of the activities that constitute its core business processes. Activity‐based costing (ABC) is proposed as a methodology for measuring and managing gains in process efficiency. A proven operational technique, ABC measures the cost of activities, provides true costs of goods and services produced, and tells a manager where to look to improve business processes and employee performance, reduce costs, and enhance the quality of products produced and services performed.
Activity‐based costing
Activity‐based accounting provides a true measure of services and goods and helps target business processes that need improvement.
The water supply industry must respond to the competitive challenges of the current business climate by promoting efficiency and lowering costs. Many techniques are available to help managers decrease costs and increase productivity and customer service. None of these methods will work, however, unless an organization can identify and measure the cost and performance of the activities that constitute its core business processes. Activity‐based costing (ABC) is proposed as a methodology for measuring and managing gains in process efficiency. A proven operational technique, ABC measures the cost of activities, provides true costs of goods and services produced, and tells a manager where to look to improve business processes and employee performance, reduce costs, and enhance the quality of products produced and services performed.
Activity‐based costing
Eggers, John L. (author) / Bangert, Charles E. Jr. (author)
Journal ‐ American Water Works Association ; 90 ; 63-69
1998-06-01
7 pages
Article (Journal)
Electronic Resource
English
Optimization , Privatization , Accounting , Management , Water Industry , Costs , Utilities , Performance
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