介绍:
David's Time With Peter F. Drucker 2020.7.26
冠鼎学院（GA）——识别·培养·考验未来的领导者
Traditional cost accounting measures what it costs to do something, for example, to cut a screw thread. Activity-based costing also records the cost of not doing, such as the cost of machine downtime, the cost of waiting for a needed part or tool, the cost of inventory waiting to be shipped and the cost of reworking or scrapping a defective part. The costs of not doing, which traditional cost accounting cannot and does not record, often equal and sometimes even exceed the cost of doing, Activity-based costing therefore gives not only much better cost control; increasingly it gives result control.
——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)
