search query: @journal_id 74 / total: 1538
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| Author: | Kennedy, A. |
| Title: | Activity-based management and short-term relevant cost: clash or complement? |
| Journal: | Management Accounting (London)
1995 : JUN, VOL. 73:6, p. 27-29 |
| Index terms: | MANAGEMENT COSTS ACCOUNTING |
| Language: | eng |
| Abstract: | No reader of this journal can have failed to notice the attention which actively-based costing (ABC) has received in recent years. Early articles tended to focus on the ability of ABC to provide more "accurate" product costs than were identified under "traditional" costing systems. Later articles have sought to widen this focus. The author raises the question as to whether the insights gained from activity based management suggest that the traditional "relevant cost" approach is itself largely an irrelevance to real business decisions. |
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