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Activity based costing

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.

What's on this page?

  • Online articles
  • Useful links
  • Articles and books in the Library collection

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Featured article

The ABCs of activity based costing for logistics
The article looks at how major companies began using activity based costing and considers the utility of the method in computing the correct overhead costs.

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Featured book

Introduction to management accounting
(Pearson Education, 2014)
Part 1 includes chapters on introduction to cost behaviour and cost-volume relationships, measurement of cost behaviour, cost management systems and activity-based costing.

To borrow this book please contact the Library.

Online articles

The ICAEW Library & Information Service provides access to a range of articles in full text from leading business, finance and management journals. This resource is available to ICAEW members, ACA students and other entitled users.

You will need to be logged-in to the website to access the full range of articles available online.

3 keys to defending a healthcare organisation's margins

The article discusses transition in healthcare industry from volume to value based payment. Topics discussed include Activity-based costing (ABC) techniques and concerns for the healthcare industry regarding reduction variation in cost and quality.

The ABCs of Activity-Based Costing for Logistics

The article looks at how major companies began using activity based costing and considers the utility of the method in computing the correct overhead costs.

Time-driven or driver rate-based ABC: how do you choose?

The authors discuss which method of activity-based costing (ABC) is better for assigning costs - Time-Driven or Driver Rate-Based. Includes example tables illustrating the two different ABC approaches and a list of the pros and cons of both methods.

Showing 3 of 18 items

Useful links

Activity-based costing
A student guide to ABC published by ACCA in March 2017.

ABC and ABM explained
Introduction to the benefits and mechanics of activity based costing and management, with multiple worked examples.

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 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.

Articles and books in the Library collection

Cost accounting: a managerial emphasis
(Pearson, 2018)
Features chapters on activity-based costing and activity-based management.

Management and cost accounting
(FT Prentice Hall, 2015)
Covers the fundamentals of management and cost accounting, including a chapter on activity-based costing.

As simple as ABC
PQ Magazine, June 2014
A students' exam preparation article, with examples.

Find more articles and books

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You can obtain copies of articles or extracts of books and reports by post, fax or email through our document supply service.

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