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Case studies of activity-based costing (ABC) applications in the electric power industry: Lessons learned. Final report

Technical Report ·
OSTI ID:270759
 [1]
  1. Arthur Andersen Consulting, Los Angeles, CA (United States)

Until recently, activity-based costing (ABC) studies were undertaken primarily to understand and manage costs. With the approach of competition, however, leading-edge utilities engage in ABC projects not solely to reduce costs--even though controlling costs still matters a great deal--but more importantly to increase shareholder value, and to design and price new products and services for the competitive market. This report provides insights from a number of case studies of ABC applied to the electric power industry as well as competitive industries that illustrates some of the lessons learned.

Research Organization:
Electric Power Research Inst., Palo Alto, CA (United States); Andersen (Arthur) Consulting, Los Angeles, CA (United States)
Sponsoring Organization:
Electric Power Research Inst., Palo Alto, CA (United States)
OSTI ID:
270759
Report Number(s):
EPRI-TR--106526
Country of Publication:
United States
Language:
English

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