The Speed-Reading Organization

Ever since Activity-Based Costing turned out not to be as easy as A-B-C, businesses have longed for a simpler costing model. Time-Driven Activity-Based Costing may be the answer.

Rethinking Activity-Based Costing

Activity-based accounting looks great in the classroom, but too often fails in the field. In this Harvard Business Review excerpt, HBS professor Robert S. Kaplan along with Steven R. Anderson suggest a way around the obstacles.