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Author:Merwe, A. van der
Keys, D.E.
Title:The case for RCA: decision support in an advanced cost management system
Journal:Journal of Cost Management
2001 : NOV/DEC, VOL. 15:6, p. 23-32
Index terms:ACCOUNTING
ACTIVITY-BASED COSTING
DECISION SUPPORT SYSTEMS
RESOURCES
Language:eng
Abstract:In the third article in a series on resource consumption accounting (RCA), the eight shortfall of activity-based costing (ABC) is addressed - that is, ABC provides inferior information for effective resource management and certain strategic decision.
SCIMA record nr: 231297
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