| 释义 |
Willie Sutton Rule Willie Sutton RuleA rule in management accounting stating that activity-based costing (in which activities are prioritized by necessity and budgeted accordingly) should be applied where the highest costs occur because that is where the biggest savings can be found. That is, one attempts to find savings in the most expensive activities. The rule derives its name from bank robber Willie Sutton, who reportedly said he stole from banks "because that's where the money is." |