GA2020.7.27

David's Time With Peter F. Drucker 2020.7.27 冠鼎学院（GA）——识别·培养·考验未来的领导者 Traditional cost accounting assumes that a certain operation——for example, heat treating——has to be done and that it has to be done where it is being done now Activity-based costing asks, “Does it have to be done? If so, where is it best done?” Activity-based costing integrates what were once several procedures——value analysis, process analysis, quality management and costing——into one analysis. ——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)