title: Why is traditional accounting failing managers?
abstract: This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.
authors.affiliation: ABC Technologies, Inc., Bingham Farms, MI, USA.
authors.forename: G
authors.initials: G
authors.lastname: Cokins
mesh_terms: D000066:Accounting / Q000379:methods* / Q000592:standards; D000288:Administrative Personnel; D002017:Budgets / Q000458:organization & administration*; D003132:Commerce / Q000191:economics*; D003361:Cost Allocation / Q000379:methods*; D017749:Total Quality Management; D014481:United States