search query: @freeterm Activity-based budgeting / total: 2
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| Author: | Block, R. J. Carr, L. P. |
| Title: | Activity-based budgeting at Digital Semiconductor |
| Journal: | Journal of Cost Management
1999 : NOV/DEC, VOL. 13:6, p. 11-20 |
| Index terms: | Cost accounting Budgeting Production Management Companies Case studies |
| Freeterms: | Activity-based costing Activity-based budgeting |
| Language: | eng |
| Abstract: | This article focuses on the adoption activity-based budgeting (ABB) by Digital Semiconductor. Presented are among others a tool used in understanding cost structure and reasonable product-cost projections, the impact of ABB on target costing, management of production costs, and the use of ABC cost system in the removal of non-value-added activities. |
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