Detail The Tax Benefits of ABC   Oleh:  Jacobs, Fred H. ; Dilley, Steven C. ; Marshall, Ronald M. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Accountancy vol. 184 no. 3 (Sep. 1997), page 34-38. Topik: taxes; tax benefit; ABC Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel The overall benefits of activity - based costing (ABC) have been well documented over the past decade. By providing cost driver and product cost information that is more precise than plantwide allocation systems, ABC systems usually result in better strategic decisions and process control. Yet there is another potential benefit of ABC. In a wide variety of circumstances, a company can realize significant tax savings if it uses ABC to determine taxable income. Although the savings will be greatest in the year of the switch from a plantwide system, there should be benefits in the years following the change as well. This article demonstrates the potentially significant impact ABC can have on the tax liability of some companies. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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