search query: @journal_id 103 / total: 1234
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| Author: | Coburn, S. Grove, H. Cook, T. |
| Title: | How ABC was used in capital budgeting (Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1997 : MAY, VOL. 78:11, p. 38-40,42-44,46 |
| Index terms: | |
| Freeterms: | INVESTITIONSPLANUNG, INVESTITIONSANALYSE BUDGETIERUNG, CASH FLOW |
| Language: | eng |
| Abstract: | A proposal for a capital investment in a TV 'cybermall' was near acceptance based upon a broad business case forecast, but after the CFO successfully argued for a more detailed analysis of the project, using activity-based costing and benchmarking, it was rejected. This article shows how the analysis was carried out. (Note: Article is published in Management Accounting, Institute of Management Accountants, USA) |
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