As with many of the management accounting topics introduced in earlier chapters, the Web also proves to be a valuable resource for manufacturing and product cost issues. In fact, the significance of the overhead allocation issue in determining how much a product or service costs can be seen in the number of high quality resources currently available on the Internet. Several of these are particularly student-friendly and relate specifically to activity-based costing (ABC).

• Activity-Based Costing Portal (http://www.offtech.com.au/abc/Home.asp). This portal provides access to a variety of activity-based costing resources including numerous downloadable ABC articles and documents, links to other ABC websites, and guidance in ABC software selection. Students will also find an online forum where they can get answers to any questions they may have about ABC.
  
  
• Baseline Magazine (http://www.baselinemag.com/article2/0,3959,656084,00.asp). Through their Project Management Center, Baseline Magazine invites web site visitors to use an interactive tool to sample activity-based costing. In the context of a technology department, the model helps managers determine exactly how much it costs to set up new users with a specific application. This service-based application provides a simple, but powerful demonstration of the importance of ABC in overhead allocation.
  
  
• Armstrong Laing Group (http://www.armstronglaing.com/content/abmresources/abmresource.asp). A national consulting firm provides these resources to those interested in activity-based costing. The site includes numerous articles and white papers on activity-based costing. Students also have access to high quality PowerPoint slides that may be useful in understanding ABC or preparing future presentations.