search query: @freeterm Activity-based costing / total: 3
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| Author: | Huang, L-H. |
| Title: | The integration of activity-based costing and the theory of constraints |
| Journal: | Journal of Cost Management
1999 : NOV/DEC, VOL. 13:6, p. 21-27 |
| Index terms: | Cost accounting Theories |
| Freeterms: | Activity-based costing |
| Language: | eng |
| Abstract: | This article focuses on the integration of activity-based costing (ABC) and the theory of constraints (TOC). Dealt with are among others the role in product cost management, the ABC as method of cost analysis and product costing, the impact of TOC on productivity and profitability, and the efficacy of ABC in business decision-making. |
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