AWWA JAW48167 Journal AWWA - Activity-Based Costing

Journal Article by American Water Works Association, 06/01/1998

Eggers, John L.;Bangert, Charles E., Jr.

Full Description

This article discusses activity-based costing (ABC) as a methodology for measuring and managing gains in process efficiency. Topics include: the driving forces behind the cost-control movement in the water utility industry; privatization of the water industry; the transformation of regulated, monopolistic or oligopolistic enterprises to free enterprise markets; how ABC works; a business model approach to utilizing ABC; and, ABC and activity based management. Includes 7 references, figures.

Product Details

Edition: Vol. 90 - No. 6 Published: 06/01/1998 Number of Pages: 7 File Size: 1 file , 680 KB