PREFACE
THE ORIGINS FOR THIS BOOK go back to 1995, when Steve Anderson, then a second-year MBA student at Harvard Business School (HBS), took a course, Cost Measurement and Management, taught by Bob Kaplan. The course featured how companies design, implement, and act on activity-based costing (ABC) systems. It concluded with a summary lecture in which Kaplan described new material from his forthcoming book with Robin Cooper, Cost & Effect, on “Stage IV” cost systems. These systems could access enterprise resource planning (ERP) systems, making possible a new ABC approach that would feature time consumption and capacity utilization as central components.
Anderson, while at HBS, had already been working with a classmate to apply ABC techniques ...
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