Implementing activity based costing

1. Rationale – what leads to interest in ABC? 1 2. Scope 3 3. Defining ABC 3 4. The role of the management accountant 4 5. Implementing ABC involves behavioral change managem ent 5 6. Planning for an ABC implementation 7 7. Initial design of the ABC system 9 7.1. Two-Stage ABC Approach 10 7.2. Multiple-Stage ABC Approach 12 8. Strategic vs. Operational cost management 15 8.1. Strategic Cost Management 15 8.2. Operational Cost Management 17 8.3. ABC Attributes 18 9. Customer profitability reporting 18 10. ABC project planning 23 11. Collecting ABC data 23 11.1. Identifying Work Activities 24 11.2. Identifying Elements of Cost 24 11.3. Determining the Relationship between Activities and Elements of Cost 24 11.4. Identifying and Measuring Activity Drivers 25 11.5. Sources of ABC System Information 25 12. Implementing the final ABC system 28 13. Ensuring successful use as a sustainable system 30 14. Commercial ABC software 31 15. Conclusion 32 16. Glossary 33 17. Bibliography 33 17.1. Books 33 17.2. Textbooks 34 17.3. Articles 34