Publication Date
1993
Abstract
This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company's approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them.
Recommended Citation
Vollmers, Gloria
(1993)
"Accounting for distribution costs in the Dennison Manufacturing Company during the 1920s and 1930s,"
Accounting Historians Journal: Vol. 20:
Iss.
2, Article 5.
Available at:
https://egrove.olemiss.edu/aah_journal/vol20/iss2/5