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| Author: | Brausch, J. M. Taylor, T. C. |
| Title: | Who is accounting for the cost of capacity (Kapazitätsrechnung) |
| Journal: | Management Accounting (US)
1997 : FEB, VOL. 78:8, p. 44-46,48-50 |
| Index terms: | |
| Freeterms: | KOSTENANALYSE |
| Language: | eng |
| Abstract: | Companies that do not analyze the cost of unused capacity in their plants may be ceding competitive advantage in the marketplace. A study of 12 companies' approaches to managing capacity costs illuminate a neclegted area in accounting. |
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