search query: @indexterm ACTIVITY-BASED COSTING / total: 22
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| Author: | Wouters, M. Anderson, J.C. Wynstra, F. |
| Title: | The adoption of total cost of ownership for sourcing decisions - a structural equations analysis |
| Journal: | Accounting, Organizations and Society
2005 : FEB, VOL 30:2, p. 167-191 |
| Index terms: | Activity-based costing Management accounting |
| Language: | eng |
| Abstract: | This article examines the adoption of total cost ownership (TCO) analysis for better sourcing decisions. TCO is an application of activity-based costing (ABC) that quantifies the costs that are involved in acquiring and using purchased goods or services. The authors develop a model of TCO adoption and test it using multi-sample structural equation modelling on survey data collected from purchasing managers. |
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