WASHINGTON -- The Joint Industry Project on Efficient Consumer Response's new report on activity-based costing, an analysis tool used to identify and measure precise operating costs, was released late last month. The report on ABC, titled "Activity-Based Costing for Food Wholesalers and Retailers," was prepared by Ernst & Young, Chicago, and serves as a "primer" for measuring true costs of moving products through the grocery distribution channel. Designed for both executives and ...

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