Drivers still Right?

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Drivers still Right?
ABC is one of the most recent developed evolutions in costing. It has a big impact in allocating the cost to the right object... But still the question is: to what extent are the drivers right and effective? Does ABC require ongoing update of drivers?

Activity Based Costing Limitation
Cost drivers are not easy to define and obtain....

Definition of Drivers
Rajendra Patil, Consultant, India, Member
Generally people use the term 'accuracy' for both the ‘driver’ and the ‘driver data’ interchangeably. It may not be the case here though.
I would...

Management Accounting
Debasish Basu, Accountant, Member
Realistic approach of practical utility....


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Activity Based Costing

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