Activity-based costing and management - A way to improve the profitability of fish processing?

J. Setälä, A. Gunasekaran

Research output: Contribution to journalArticlepeer-review

3 Scopus citations


Activity-based costing (ABC) plays a major role in identifying the various sources of waste in manufacturing and process industries, thus helping to improve productivity and quality. In this article we describe how ABC works, the advantages of ABC as compared with a conventional accounting system, and how management can use ABC to improve the performance of the company with the help of activity-based management (ABM).

Original languageEnglish (US)
Pages (from-to)63-68
Number of pages6
JournalProduction and Inventory Management Journal
Issue number4
StatePublished - 1996

All Science Journal Classification (ASJC) codes

  • Industrial and Manufacturing Engineering

Cite this