Gartner Webinars
Expert insights and strategies to address your priorities and solve your most pressing challenges.
- Gartner client? Log in for personalized search results.
Information Technology
Gartner Glossary
Activity-based Costing (ABC)
Activity-Based Costing (ABC) is an improved approach to understanding where and why costs are incurred within an enterprise. It provides the information for activity-based management, which focuses on the decisions and actions needed to reduce costs and increase revenue. ABC differs from traditional cost accounting in explicitly recognizing that not all cost objects place an equal demand on support resources.
Recommended Content for You
Experience Information Technology conferences
Join your peers for the unveiling of the latest insights at Gartner conferences.
Recommended Webinars for You
178 Items