We just launched our long-awaited subscription service—FlevyPro. Get documents for the price of a coffee. Check it out here!
You are not logged in. Log in here.

  This preview shows the full document, but with content partially hidden.
If you are logged in, your referral link [?] is automatically included below.
EMBED CODE (Copy and Paste)


Activity Based Costing (ABC) is a technique used to develop more accurate costs in support of strategic decisions. ABC analysis is a methodology for assigning costs to those activities that truly drive these costs. It is a valuable technique to know for a number of key reasons:

1. ABC allows you to develop a picture of the true profitability of product lines, customer segments, distribution channels, geographies, and other market segments.

2. ABC aids in a number of strategic decisions, from determining target markets to selecting the optimal product mix to making informed pricing decisions.

ABC supports Performance Management and Operational Excellence techniques. ABC allows employees to understand the various costs involved. This enables them to analyze the cost, and to identify the activities that are Value-Add (VA) and Non-Value-Added (NVA). Many organizations use ABC as a basis for a Balanced Scorecard.

For a more in-depth guide on Activity Based Costing, look at this deck.

Got a question about the product? Email us at flevypro@flevy.com. If you cannot view the preview above this document description, go here to view the large preview instead.

Source: Activity Based Costing Primer PowerPoint document


FlevyPro is a subscription service for on-demand business frameworks and analysis tools. FlevyPro subscribers receive access to an exclusive library of curated business documents—business framework primers, presentation templates, Lean Six Sigma tools, and more—among other exclusive benefits. Click here to learn more about FlevyPro and its benefits.

[ What is FlevyPro? ]
This is a FlevyPro document.
Top Flevy Author [?]

Activity Based Costing Primer

Sold by PPT Lab (this author has 25 documents)


Add to Cart
Did you know? For $11.00 more, you can download this document PLUS 4 more FlevyPro documents. That's only $3.99 per document. Click here for details.

This business document is categorized under:
Business Framework Primers

File Type: PowerPoint (ppt)

Number of Slides: 13

Purchase includes lifetime product updates. After your purchase, you will receive an email to download this document.

Upload date (first version): Mar 4, 2016



The Theory of Constraints (TOC), developed by Dr. Eliyahu Goldratt, is a methodology for identifying the most important limiting factor (i.e. constraint) that stands in the way of [read more]

The Pyramid Principle is the most established framework for presentation development and storyboarding used by management consultants. Structuring information in a pyramid is [read more]

This presentation is a primer to the 4 Acquisition Integration Approaches framework, as developed by Philippe Haspeslagh and David B. Jemison: 1. Preservation 2. Symbiosis 3. [read more]

This presentation is a primer to the term "Strategic Intent," coined by Gary Hamel and C.K. Prahalad in their book article "Strategic Intent" and book "Competing in the Future." [read more]

Digital Transformation is being embraced by companies across most industries, as the role of technology shifts from being a business enabler to a business driver. Digital [read more]

The Competing Values Framework, developed by Robert Quinn and Jon Rohrbaugh, is a theory that was developed initially from research done on the major indicators of effective [read more]

This presentation is a collection PowerPoint diagrams and templates used to convey 30 different business strategy and management models. Please note that are diagrams and charts [read more]

This document teaches the basics of developing an effective business presentation. It covers methodologies widely practiced by top management consulting firms, such as McKinsey, [read more]

The McKinsey 7-S Strategy Model is a business framework used to evaluate organizational effectiveness and alignment. It identifies 7 internal, interrelated organizational [read more]

This document is a collection of 3-Year, 4-Year, and 5-Year Transformation Map (T-Map) PowerPoint Templates.

View the FlevyPro Document Library


Flevy has provided quality business documents to businesses and organizations of all sizes across the world—in over 60 countries. Below is just a very small sample of our customer base.

What project are you working on?
Performance Management?   Pricing Strategy?   Presentation Development?   Or something else.
Have a look at our holistic Business Toolkits. We have over 250+ toolkits covering a wide range of business topics.
Have you found the documents you need?   
Tell us what documents you're looking for and let us do the digging.