search query: @author Lemak, D. / total: 5
reference: 3 / 5
| Author: | Lemak, D. |
| Title: | The ABCs of customer-centered performance measures |
| Journal: | Advanced Management Journal
1996 : SPRING, VOL. 61:2, p. 4-10 |
| Index terms: | CUSTOMERS EFFECTIVENESS COST ACCOUNTING |
| Language: | eng |
| Abstract: | Cost accounting was developed in the late 1800s to help managers evaluate the total costs of operating textile mills, railroads, steel mills, retail stores, and other businesses. These systems also provided management with the unit production costs. Attention was focused on variable costs (such as labour and materials) versus fixed costs (maintenance, facilities, and support functions). At that time, variable costs formed a considerable portion of total costs, perhaps 80% or more. |
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