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Using ABC to manage and improve at CONCO foods
Author(s) -
Schulist Stephen
Publication year - 2004
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20004
Subject(s) - profitability index , activity based costing , business , process (computing) , process management , business process management , operations management , software , business process , computer science , marketing , work in process , engineering , finance , programming language , operating system
Activity‐based costing (ABC) is a journey not a destination. It has evolved from its beginningsinto an ongoing process that is more aptly called profitability management . Profitabilitymanagement is the process of using information from an ABC software tool to continually manage and improve thebusiness. © 2004 Wiley Periodicals, Inc.