Art Original
MANAGEMENT ACCOUNTING INNOVATIONS
Activity-based costing emerged in the United States in the late eighties of the
20th century and, subsequently, after a series of articles by Cooper and Kaplan,
spread among companies all over the world. In the nineties, both practitioners
dealing with implementation of ABC and researchers studying the implementations
observed that activity-based costing was something more than just an improved
cost evaluation system. They additionally noted that ABC may be a basis for
activity-based management – ABM.
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