Accounting for distribution costs in the Dennison Manufacturing Company during the 1920s and 1930s

This paper suggests that Activity-Based Costing is not a new cost accounting technique but rather one that has been revived as a consequence of difficult economic times. The Dennison Manufacturing Company of Framingham, Massachusetts used accounting techniques throughout their organization that were clearly activity-based. This company\u27s approach to costing distribution or marketing costs in particular is explored here. These costs tend to be ignored today; yet this company, along with others, made a concerted effort to understand these costs and to account for them