search query: @author Lawson, R. / total: 12
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| Author: | Lawson, R. |
| Title: | Beyond ABC: process-based costing |
| Journal: | Journal of Cost Management
1994 : FALL, VOL. 8:3, p. 33-43 |
| Index terms: | COSTS MANAGEMENT TECHNIQUES TOTAL QUALITY MANAGEMENT |
| Language: | eng |
| Abstract: | In response to an increasingly competitive business environment, companies are adopting such process-based management techniques as total quality management, benchmarking, and continuous quality improvement. Activity-based costing (ABC) systems have been suggested as a tool that can be used to support these efforts. Yet ABC is inherently unsuitable for these purposes, because it lacks a process orientation, lacks a customer focus, and fails to include an understanding of the cost behavior function for each activity in conjunction with the interrelated nature of activities. |
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