GA2020.7.25

David's Time With Peter F. Drucker 2020.7.25 冠鼎学院（GA）——识别·培养·考验未来的领导者 From Cost Accounting to Result Control We may have gone furthest in redesigning both enterprise and information in the most traditional of our information systems: accounting. In fact, many businesses have already shifted from traditional cost accounting to activity-based costing. It was first developed for manufacturing where it is now in wide use. But it is rapidly spreading to service businesses and even to nonbusinesses, for example, universities. Acitivity-based costing represents both a different concept of the business process and different ways of measuring. ——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)