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Author:Ward, T.
Patel, K.
Title:ABC- a framework for improving shareholder value.
Journal:Management Accounting (London)
1990 : JUL-AUG, VOL. 68:7, p. 34-36
Index terms:COSTS
SHARE VALUATION
PRODUCTIVITY
Language:eng
Abstract:A description of how ABC: activity based costing has an impact on productivity and management decisions, related to shareholder value. Profitability information and investment decisions. Performance measurement and operating decisions. The value that the stock market places on a business. Boxes cover 3 cases: a bakery, manufacturer, and food company. A Figure illustrates the study.
SCIMA record nr: 78041
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