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Ten Myths that Create Barriers to the Implementation of Activity-Based Cost Systems

This article examines ten myths of product costing identified from the comments of managers and academics. Each myth was heard several times from different sources. Each myth also appeared to have a kernel of truth, but had been generalized to apply to all activity-based systems. This article describes each of these ten myths and identifies the conditions under which they are true and those under which they are not.

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Subject(s): Finance

Source(s): BetterManagement.com

Author(s): Peter B. B. Turney, Ph.D.

Posted: 2005-12-15

# Views: 106

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