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| Author: | Hong, J. |
| Title: | Improving production decisions: A case for activity-based costing |
| Journal: | Journal of Cost Management
2000 : JAN/FEB, VOL. 14:1, p. 31-35 |
| Index terms: | Production Decision making Cost accounting Case studies |
| Freeterms: | ABC |
| Language: | eng |
| Abstract: | The article analyzes the importance of activity-based costing (ABC) in improving production decisions. The article deals with capability of the ABC system to establish a cause-and-effect relationship btw. cost object and the resources, provision of accurate cost information, improvement of corporate profits and the impact of market competition and use of relative resources on the value of the ABC system. |
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