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| Author: | Ostrenga, M.R. |
| Title: | Activities: the focal point of total cost management |
| Journal: | Management Accounting (New York)
1990 : FEB, VOL. LXXI:8, p. 42-49 |
| Index terms: | VALUE ANALYSIS COST CONTROL PRODUCTION COSTS |
| Language: | eng |
| Abstract: | Review of the use of the principles of total cost management by companies to reduce costs, improve performance and reflect true resources. Process value analysis. Activity-based accounting. Process costing. Activity-based product costing. Responsibility accounting. Performance measurement. Investment management. Transition to total cost management. Equation for success. Four Figures and a Table illustrate the study and a Box gives an overview of total cost management. |
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