AWWA JAW48167

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