Costeo Abc
HAR VA R D B U S I N E SS S C H O O L P R E SS
Activity-Based Costing: Introduction
E xc e r p t e d fro m
Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
By
Robert S. Kaplan and Robin Cooper
Harvard Business School Press Boston, Massachusetts
ISBN-13: 978-1-4221-1596-1
1596BC
Copyright 2006 Harvard Business School Publishing Corporation All rights reserved Printed in the United States of America This chapter was originally published as chapter 6 of Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance, copyright 1998 Harvard Business School Publishing Corporation. No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording, or otherwise), without the prior permission of the publisher. Requests for permission should be directed to permissions@hbsp.harvard.edu, or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02163. You can purchase Harvard Business School Press books at booksellers worldwide. You can order Harvard Business School Press books and book chapters online at www.HBSPress.org, or by calling 888-500-1016 or, outside the U.S. and Canada, 617-783-7410.
6
Activity-Based Costing: Introduction
We discussed, in Chapter 3, the failures of Stage II standard cost and flexible budgeting systems to provide relevant information about operational improvements and about the costs of organizational processes, products, and customers. Chapters 4 and 5 dealt with the first major component of Stage III cost systems, the systems to provide financial and nonfinancial measurements that will promote employee continuous improvement activities. In this chapter we introduce the innovation of activity-based costing (ABC) as the second major component of Stage III cost systems. ABC systems require a new kind of
Activity-Based Costing: Introduction
E xc e r p t e d fro m
Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
By
Robert S. Kaplan and Robin Cooper
Harvard Business School Press Boston, Massachusetts
ISBN-13: 978-1-4221-1596-1
1596BC
Copyright 2006 Harvard Business School Publishing Corporation All rights reserved Printed in the United States of America This chapter was originally published as chapter 6 of Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance, copyright 1998 Harvard Business School Publishing Corporation. No part of this publication may be reproduced, stored in or introduced into a retrieval system, or transmitted, in any form, or by any means (electronic, mechanical, photocopying, recording, or otherwise), without the prior permission of the publisher. Requests for permission should be directed to permissions@hbsp.harvard.edu, or mailed to Permissions, Harvard Business School Publishing, 60 Harvard Way, Boston, Massachusetts 02163. You can purchase Harvard Business School Press books at booksellers worldwide. You can order Harvard Business School Press books and book chapters online at www.HBSPress.org, or by calling 888-500-1016 or, outside the U.S. and Canada, 617-783-7410.
6
Activity-Based Costing: Introduction
We discussed, in Chapter 3, the failures of Stage II standard cost and flexible budgeting systems to provide relevant information about operational improvements and about the costs of organizational processes, products, and customers. Chapters 4 and 5 dealt with the first major component of Stage III cost systems, the systems to provide financial and nonfinancial measurements that will promote employee continuous improvement activities. In this chapter we introduce the innovation of activity-based costing (ABC) as the second major component of Stage III cost systems. ABC systems require a new kind of