GA2020.7.28

David's Time With Peter F. Drucker 2020.7.28 冠鼎学院（GA）——识别·培养·考验未来的领导者 Using, that approach, activity-based costing can substantially lower manufacturing costs——in some instances by a full third. Its greatest impact, however, is likely to be in services. In most manufacturing companies, cost accounting is inadequate. But service industries——banks, retail stores, hospitals, schools, newpapers and radio and television stations——have practically no cost information at all. Activity-based costing shows why traditional cost accounting has not worked for service companies. It is not because the techniques are wrong. It is because traditional cost accounting makes the wrong assumptions. Service companies cannot start with the cost of individual operations, as manufacturing companies have done with traditional cost accounting. They must start with the assumption that there is only one cost: that of the total system. ——《Management Challenges for the 21st Century · Chapter4 Information Challenges》(Peter F.Drucker,1999)