Find out more about activity based costing with our selection of articles, links and guides to help you identify best practice, techniques and tools to apply to your business.
Online articles
The library provides access to a range of articles in full text from leading business, finance and management journals.
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Useful links
Activity Based Costing
An introduction to ABC published by CIMA in November 2008.
Activity Based Costing in China
A case study of Xu Ji Electric Co. Ltd published in the research executive summary Series (Volume 7, Issue 13) in August 2011. The study looks at the implementation of activity-based costing in a large Chinese manufacturing company that was formerly a state owned enterprise.
Activity Based Costing Portal
A comprehensive portal containing articles, links, guide to ABC, discussion boards and forums for people in business and information about ABC software.
Activity-based management - An overview
A report published by CIMA in April 2001 which looks at how activity based management (ABM) draws on activity based costing (ABC) to provide companies with the information to manage business processes better.
The association between activity-based costing and improvement in financial performance (PDF 116kb/37 pages)
An article that reports on finding a 'positive association between ABC and improvement in ROI when ABC is used concurrently with other strategic initiatives, when implemented in complex and diverse firms, when used in environments where costs are relatively important, and when there are limited numbers of intra-company transactions.'
The use of activity-based planning (ABP) in the UK Crown Prosecution Service
A research study published by CIMA in June 2006 which looks at the use of activity-based costing (ABC) technique in resource planning at the UK Crown Prosecution Service (CPS).
Articles and books in the Library collection
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