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| Author: | Koehler, R.W. |
| Title: | Triple-threat strategy |
| Journal: | Management Accounting (New York)
1991 : OCT, VOL. LXXIII:4, p. 30-34 |
| Index terms: | COST EFFECTIVENESS STRATEGIC MANAGEMENT SALES MANAGEMENT |
| Language: | eng |
| Abstract: | Review of need for direct costing and contribution approaches to activity based costing (ABC). Claims of supporters of ABC. Definition of ABC. Response to criticism of contribution approach. Underpricing. Fixed costs. Capital budgeting decisions. Examples of ABC and its shortcomings. Benefits of ABC. Performance evaluation and control. Continuous production costing and financial statements. A Table illustrates the contribution format. |
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