search query: @journal_id 103 / total: 1234
reference: 26 / 1234
Author: | Davis, T. R. V. Darling, B. L. |
Title: | ABC in a virtual corporation (Kostenrechnungssystem) |
Journal: | Management Accounting (US)
1996 : OCT, VOL. 78:4, p. 18,20,22-24,26 |
Index terms: | |
Freeterms: | KOSTENZURECHNUNG, KOSTENKONTROLLE, MAKE-OR-BUY-ANALYSE |
Language: | eng |
Abstract: | A virtual corporation is a company that outsources traditional functions, thus eliminating the need for investment in plant, equipment, and factory personnel. The story of Franco Harris's Super Bakery illustrates how one company developed performance reporting and activity-based costing to manage such outsourced functions. |
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