search query: @author Larcker, D.F. / total: 10
reference: 7 / 10
| Author: | Ittner, C.D. Lanen, W.N. Larcker, D.F. |
| Title: | The association between activity-based costing and manufacturing performance |
| Journal: | Journal of Accounting Research
2002 : JUN, VOL. 40:3, p. 711-726 |
| Index terms: | Activity-based costing Manufacturing Performance appraisal |
| Language: | eng |
| Abstract: | The association between activity-based costing and manufacturing performance is examined in this study. The authors used a cross-sectional sample of manufacturing plant and found that extensive ABC use is associated with higher quality levels and greater improvements in cycle time and quality, and is indirectly associated with manufacturing cost reductions through quality and cycle time improvements. Nevertheless, on average, extensive ABC use has no significant association with return on assets. |
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