Publications
Publications
- March 1997 (Revised June 1999)
- HBS Case Collection
Using Activity-Based Costing with Budgeted Expenses and Practical Capacity
By: Robert S. Kaplan
Abstract
Describes how activity-based costing (ABC) should be applied with: 1) budgeted, not historical, expenses and 2) assigning the costs of capacity resources.
Keywords
Citation
Kaplan, Robert S. "Using Activity-Based Costing with Budgeted Expenses and Practical Capacity." Harvard Business School Background Note 197-083, March 1997. (Revised June 1999.)