search query: @freeterm Kostenkontrolle / total: 26
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| Author: | Setälä, J. Gunasekaran, A. |
| Title: | Activity-based costing management. A way to improve the profitability of fish processing? (Fischereiwirtschaft; Kostenrechnungssystem) |
| Journal: | Production and Inventory Management Journal
1996 : DEC, VOL. 37:4, p. 63-68 |
| Index terms: | |
| Freeterms: | FINNLAND, KOSTENZURECHNUNG, KOSTENKONTROLLE |
| Language: | eng |
| Abstract: | Activity-based costing (ABC) plays a major role in identifying the various sources in manufacturing and process industries, thus helping to improve productivity and quality. This article describes how ABC works, the advantages of ABC as compared with a conventional accounting system, and how management can use ABC to improve the performance of the company with the help of activity-based management (ABM). |
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