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Author:Turney, P. B. B.
Title:Activity-based management puts ABC information to work. (Kostenrechnungssystem)
Journal:Management Accounting (US)
1992 : JAN, VOL. 78:7, p. 20-25
Index terms:
Freeterms:KOSTENRECHNUNG, MANAGEMENT,
INFORMATIONSSYSTEM
Language:eng
Abstract:Activity-based costing can supply useful information, but what a company does with that information is what counts. If it is used efficiently, the company can improve its operations and the quality of its products and thus meet its customers' needs. Managing activity-based costing is the key. Short notes on customer value and the effect of cost reducing on quality are added to this article.
SCIMA record nr: 135606
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