Learn Your Accounting ABCs --Dickeson

This is useful, credible, zero balancing information that will support decisions directed to adding value, not just piling on the cost fictions. Half the capacity is being wasted on this press. What shall we do about it?

At this point in time I'm not certain that typical Activity-Based Costing of printing support actions is either feasible or useful. The jury's still out. On the other hand, Activity-Based Measurement of production is very helpful for improving capacity utilization—for adding economic value—to increase profits.