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In: AccountingActivity based costing "blasted" on the cost accounting scene inthe late 1980s and early 1990s....Activity based costing "blasted" on the cost accounting scene inthe late 1980s and early 1990s. It's authors, Dr. Robert Kaplan andDr. Robin Cooper, from Harvard University, presented it as a moreaccurate costing method which would improve the accuracy ofaccounting information, and therefore lead to much improveddecisions, leading to more profitable and successful companies. HasABC lived up to its hype? Has it been a success? A dud? orsomewhere in between? Is the novelty wearing off? Find evidence inthe literature to support your opinion.
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