When was activity based costing developed?

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Do you know when the activity based costing was developed and when it was first used?

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score 0 · Answer 1 · 2013-04-28T12:04:44+00:00

Professor Robert S. Kaplan did not invent or develop ABC. He researched its evolving principles and early applications in the 1970s. ABC is simply full absorption costing, but calculated the correct way by complying with the cause-and-effect principles of costing.

score 0 · Answer 2 · 2013-04-21T09:38:59+00:00

I think that details about activity based costing were first published by Kaplan around 1985 or so.