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| Author: | Duncan, A. |
| Title: | Activity-based management: a process for change (Kostenrechnungssystem) |
| Journal: | Manufacturing Engineer
1994 : DEC, VOL. 73:6, p. 283-284 |
| Index terms: | |
| Freeterms: | UNTERNEHMENSPOLITIK, UNTERNEHMENSSTRATEGIE, KOSTENKONTROLLE, UNTERNEHMENSANPASSUNG |
| Language: | eng |
| Abstract: | One of the biggest success stories of British business can be found at the Unipart Group of Companies. But even such a progressive company knows that it cannot stand still and is now refocusing and reorganising. The initial step was the production of an activity-based cost (ABC) model of the organisation to enable management to understand the true cost implications of doing business and to identify new opportunities which would be available if the processes were aligned to the needs of the customers. |
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