Activity-Based Costing, (ABC), follows a logical approach in allocating manufacturing overheads. It is a more accurate costing technique than traditional costing. Conventional costing classifies cost ...
Argyris, Chris, and Robert S. Kaplan. "Implementing New Knowledge: The Case of Activity-Based Costing." Accounting Horizons 8, no. 3 (September 1994): 83–105.