Enter the World of Activity-based Costing--Dickeson

What are you going to do about it? The ball's in your court. What are your alternatives? Make a list. Do something. Don't just sit there, ABC is telling you.

Accounting for Waste
Or, consider raw material. If you're not delivering it to the customer as finished product, it is waste. No question. The ABC system demands that you account for wasted, as well as delivered, raw material resources. Every identifiable activity that consumes the paper resource must be reported and valued in currency. What do you do about all those materials waste bucks that have stopped right in your chair?