Drivers still Right?

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				              Drivers still Right?

			                Manwel

			                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
													
Maggie
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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	                              Special Interest Group Leader
	                            
	                            Activity Based Costing
	                          
	                                Summary
	                                Forum
Best PracticesLimitations and Advantages of ABC for Budgeting
Limitations ABC monitoring operations
ABC in an Advertising Firm?
The Cost of Non-value-added Activities
ABC: reduce non value adding activities?
Consequences of ABC Analysis
Capacity Minutes and Industry Norms
Drivers still Right?
ABC Helps Companies Survive Recession
Traditional Costing versus Activity Based Costing
Conditional Resources in ABC
The Process of Activity Based Costing (ABC) simplified
Recommended ABC Software
Activity Based Costing (ABC)
Overhead Costing - Food Manufacturing
ABC in service companies such as airlines?
Degree of Detail in ABC
Activity Based Costing Implementation
ABC and Decision making
Time-driven ABC (TDABC)
Activity Based Management (ABM)
Calculating the Most Profitable Way of Manufacturing a Product
Comparison Activity Based Costing, Time-Driven-ABC and Lean Accounting
ABC in the Federal Environment
An ABC Initiative is Only as Effective as the Software That Supports It
ABC Costing in Make to Order of Repetive Manufacturing
Fixes for ABC Shortcomings
Organizational Aspects of ABC
ABC + Over/under recovery
ABC or TOC? The Differences between Activity Based Costing and the Theory of Constraints
Expert Tips
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