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Deluxe Corporation Case Series on Activity-Based Costing and Activity-Based Management

Deluxe Corporation Case Series on Activity-Based Costing and Activity-Based Management

The author's initial objective for this site was to demonstrate the link between strategy and Activity-Based Costing. ABC is not a one-size-fits-all solution. There are many options regarding the type and detail of the information that is maintained within the ABC system. These options need to be reviewed in the light of the organization’s strategic needs. Given a set of strategies and key performance indicators, what types of decisions will, if made correctly, help implement the strategies and improve the key performance indicators, and what ABC information is needed to make these decisions? The author lays out a plan of how to use these cases in the classroom. NOTE: There is a cost involved in the use of these Darden cases.
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