Activity Based Costing And The Theory Of Constraints Are, Respectively, Overhead Absorption Costing And Marginal Costing In A Different Guise
BRUNEL BUSINESS SCHOOL
COVERSHEET FOR ONLINE COURSEWORK SUBMISSIONS
Module Code
MG2134
Module Title
Management Accounting
Module leader
Tony Tollington
Student ID number
0617484
Degree Programme (e.g. Business and Management (General))
Business Management and Accounting
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Activity Based Costing and the Theory of Constraints are, respectively, Overhead Absorption Costing and Marginal Costing in a different guise
Introduction
In this assignment I will be investigating the assertion that Activity Based Costing and the Theory of Constraints are, respectively, Overhead Absorption Costing and Marginal Costing in a different guise. To analyse this statement I will compare ABC with Overhead Absorption Costing and Theory of Constraints with Marginal Costing. All of these methods are well know and generally used in organisations, however Activity Based Costing and Theory of Constraints are relatively new methods, as both were developed in around 1970s whereas the oth ...