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Papers On Business - Management
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Activity Based Costing
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This 5 page paper looks at the accounting technique particularly with respect to the merchandising industry. Drawbacks are also explored but the technique is looked upon as being favorable in conjunction with other methods. Bibliography lists 4 sources.
Filename: ABcost.wps

Activity Based Costing
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A 12 page research paper that investigates activity based costing. Following an introduction that includes the calculation formula for ABC, the writer provides specific examples of the use of activity based costing in public and private sector firms and in service and manufacturing environments. Cases in which the method has not been successful are also reported. Bibliography lists 12 sources.
Filename: Actcost.wps

Activity Based Systems: Their Effective Use in Costing Exercizes
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This 6 page paper looks at what an activity based system is, the way it may be used along with its advantages and disadvantages. The paper then ends with a case study of a successful company which has used this to system to change from a loss making company into a profitable and thriving organisation. The bibliography cites 6 sources.
Filename: TEactbas.wps

Activity-Based Costing and How It Relates to Manufacturing
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This 9 page report discusses activity-based costing as a process that analyzes all the activities in the distribution system, from the warehouse to the consumer. It includes distribution, handling, shelf space and velocity. ABC translates costs into a language that people can understand and into element of costs, namely the work activities, which is based on demand- driven consumption patterns and not simplistic cost allocations. Bibliography lists 6 sources.
Filename: BWabcost.wps

Activity-Based Costing Applied to Marketing Costs
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A 3 page paper discussing the case of Colombo frozen yogurt and General Mills’ experience in dealing with the market shift from independent shops to impulse purchasing in a variety of locations. The paper provides a table more realistically assigning shipping and merchandising costs to each market type to reveal greater profitability than was apparent under a non-ABC approach to allocating costs. Bibliography lists 1 source.
Filename: KSmktgABC.rtf

Activity-Based Costing as a Control Measure for Bally Total Fitness
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A 6 page paper discussing the benefits of activity-based costing, specifically as a proposed financial control measure the Bally Total Fitness. The company’s revenues plunged in a single year; this paper is a white paper furnished to a group of consultants that wants to approach Bally with its ideas for assistance. Bibliography lists 5 sources.
Filename: KSacctABCbally.rtf

Activity-Based vs Throughput Accounting
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A 4 page paper comparing activity-based and volume accounting. The throughput approach can provide a ballpark assessment of the costs of producing a specific product, but ABC can provide accurate cost figures of each of the steps of production. Volume accounting can be misleading in terms of identifying which products or activities are more profitable. ABC provides fuller, more accurate assessment of the true cost of activities, enabling the organization to focus on activities that truly are more profitable. Bibliography lists 5 sources.
Filename: KSacctABCthru.rtf

AcuScan Case Study
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A 7 page paper that analyses this case study, which was supplied by the student. The case involves a company's need to increase revenues. Analyses include: assumptions of key players, their arguments and evaluation of those arguments, and conclusions including recommendations. The last page is an executive summary. Bibliography lists 1 source.
Filename: PGacuscn.rtf


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