One of the more interesting things I've found as I've been reading some of Bob Kaplan's books (way more slowly than I'd like) is how their focus differs dramatically from how the concepts are presented in textbooks. In Cost and Effect, activity-based costing cannot truly be understood apart from a deep dive into the value chain processes and an understanding of the capacities of those processes. Yet, in textbooks there remains this valuation and allocation focus that gets lost in the mechanics of the process with little attention to the rationale. Why?
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