Activity-Based Costing at CMYK Communications
Activity-Based Costing at CMYK Communications is an important new resource for graphic communications company managers who want to gain the profit-enhancing benefits of activity-based costing. Activity-Based Costing at CMYK Communications tells the story of a hypothetical graphic communications company - CMYK Communications, Inc. - as it performs the most critical task in any ABC implementation, constructing the ABC cost model. Authors G. David Dodd and William K. Lavelle explain why the leaders of CMYK decided to implement activity-based costing, and they follow the CMYK implementation team as it makes the decisions and performs the tasks required to construct the company’s first ABC cost model. Activity-Based Costing at CMYK Communications also contains copies of the documents and worksheets created by the CMYK implementation team during the model-building process, including a complete activity dictionary. For managers contemplating the implementation of activity-based costing, and for those who simply want to learn what’s involved in building an ABC cost model, Activity-Based Costing at CMYK Communications is an essential resource.