Description
This article discusses activity-based costing (ABC) as a methodology for measuring and managing gains in process efficiency. Topics include: the driving forces behind the cost-control movement in the water utility industry; privatization of the water industry; the transformation of regulated, monopolistic or oligopolistic enterprises to free enterprise markets; how ABC works; a business model approach to utilizing ABC; and, ABC and activity based management. Includes 7 references, figures.
Product Details
- Edition:
- Vol. 90 – No. 6
- Published:
- 06/01/1998
- Number of Pages:
- 7
- File Size:
- 1 file , 680 KB
- Note:
- This product is unavailable in Ukraine, Russia, Belarus