The Abc Simulator: A New Approach to Teaching Traditional Topics

Management Accounting QuarterlyVol. 10 Nbr. 4, July 2009

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The Abc Simulator: A New Approach to Teaching Traditional Topics

To help students understand the distinctions between functional-based costing (FBC) and activity-based costing (ABC), we offer an alternative approach that is more consistent with the means by which students receive their information. The ABC Simulator, a Flash-based simulation, teaches the conceptual and mechanical distinctions between FBC and ABC using technology rather than texts and lectures.

Given its proclivity for modern computer and electr...

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