search query: @freeterm KOSTENRECHNUNG, KOSTENZURECHNUNG, / total: 5
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| Author: | Pederson, R. B. |
| Title: | Streamlining payroll at Weyerhaeuser: activity-based accounting makes it easy to identify cost savings |
| Journal: | Management Accounting (US)
1991 : OCT, VOL. 73:4, p. 38-41 |
| Index terms: | |
| Freeterms: | KOSTENRECHNUNG, KOSTENZURECHNUNG, LOHNBUCHHALTUNG |
| Language: | eng |
| Abstract: | Activity-based accounting provides an important tool for measuring the efficiency of a payroll department. When provided with departmental cost data, employees have the knowledge to develop and implement process efficiencies that will result in cost reductions. Employee participation is the key to success because programs that do not have workforce participation are never easy to implement. |
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