Full deduction for personal corporate aircraft use

Abstract

This article explains the many change management and organizational considerations involved in implementing activity-based management. Avoiding the many possible pitfalls—which have been widely identified and discussed elsewhere—will get users far. But there are also many factors that can help companies as they plan and implement activity-based costing (ABC) and activity-based cost management (ABC/M). © 2002 John Wiley & Sons, Inc.