search query: @author Weber, B. W. / total: 2
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| Author: | Stuchfield, N. Weber, B. W. |
| Title: | Modeling the profitability of customer relationships: development and impact of Barclays de Zoete Wedd's BEATRICE. |
| Journal: | Journal of Management Information Systems
1992 : FALL, VOL. 9:2, p. 53-76 |
| Index terms: | ACCOUNTING SYSTEMS MANAGEMENT ACCOUNTING MEASUREMENT CUSTOMERS |
| Language: | eng |
| Abstract: | Without information relevant to strategic management decisions senior managers cannot systematically identify sources of profits, and thus cannot deploy resources to the firm's best advantage. The paper explores one firm's experience, and finds that BEATRICE (an innovative information system that utilizes recently developed principles of activity-based costing) has filled the gap that had opened between its rapidly changing business environments and traditional accounting system. It is reported that such a system provides information that is more relevant and accurate than what was previously available, and that improves the quality of management decision making. |
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