... categories from 250 to nine. With the classification scheme gives an example which illustrates how ABC works compared with the previous costing approach. © MCB UP Limited 1992 Activity‐based costing Distribution channels Manufacturing strategy IJOPM 12,3 Activity-based Costing in Non-standard...

... are summarised. Most companies would be better off using fair shares, a few using DRP, but all companies must understand both if they are to be able to make the right selection in their own circumstances. © MCB UP Limited 1987 Distribution Channels Inventory Control Logistics 49 Distribution...