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As such, ABC has predominantly been used to support strategic decisions such as pricing, outsourcing, identification and measurement of process improvement initiatives.
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Prevalence[ edit ] Following initialABC lost ground in the s, to alternative metrics, such as Kaplan's balanced scorecard and economic value added. An independent report concluded that manually driven ABC was an inefficient use of resources: Historical development[ edit ] Traditionally, cost accountants had arbitrarily added a broad percentage of ppt on research proposal writing into the indirect cost.
However, as the percentages of indirect or overhead costs rose, this technique became increasingly inaccurate, because indirect costs were not caused equally by all products. For example, one product might take more time in one expensive machine than another product—but since the amount of direct labor and materials might be the same, additional cost for use of the machine is not being recognized when the same broad 'on-cost' percentage is added to all products.
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Consequently, when multiple products share common costs, there is a danger of one product subsidizing another. During this time, the Consortium for Advanced Management-International, now known simply as CAM-I, provided a formative role for studying and formalizing the principles that have become more formally known as Activity-Based Costing.
Kaplanproponents of the Balanced Scorecardbrought notice to these concepts in a number of articles published in Harvard Business Review beginning in Cooper and Kaplan described ABC as an approach to solve the problems of traditional cost management systems.
These traditional costing systems are often unable to determine accurately the actual costs of production and of the costs of related services. Consequently, managers were making decisions based on inaccurate data especially where there are multiple products. Instead of using broad arbitrary percentages to allocate costs, ABC seeks to identify cause and effect relationships to objectively assign costs. Once costs of the activities have been identified, the cost of each activity is attributed to each product to the extent that the product uses the activity.
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In this way ABC often identifies areas of high overhead costs per unit and so directs attention to finding ways to cost the costs or to charge more for costly products. Activity-based costing was first clearly defined in by Robert S.
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