Executive summary

Activity-based costing assigns overhead to products and customers by the activities they actually consume, exposing hidden cross-subsidies that volume-based costing hides. This is the Activity-Based Costing from the Stratenity Library, a governed strategic execution asset that is already built for you. It gives your team the full working method for activity-based costing, and it walks through everything from building the activity dictionary to customer and channel profitability and the whale curve. Every asset ships with a worked client example, a clear RACI, defined KPIs, and governance you can defend, so your team adapts it to a live client engagement instead of starting from a blank page.

What is inside

What this asset covers

This is a preview of the full deliverable. Inside the Stratenity Library, this asset walks your team through the complete method, section by section, with a worked client example threaded throughout.

  • Why Direct-Labour Allocation Lies About Cost
  • The ABC Architecture: Resources, Activities, Cost Objects
  • Building the Activity Dictionary
  • Resource Drivers: Tracing the Ledger into Activity Pools
  • Activity Drivers and the Rate Card
  • Costing Products and Jobs: Where the Cross-Subsidies Surface

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