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Author:Edds, D.B.
Nielsen, S.
Title:Activity-based costing: Affecting the culture of government and education
Journal:Journal of Cost Management
2000 : JAN/FEB, VOL. 14:1, p. 12-15
Index terms:Cost accounting
Culture
Education
USA
Freeterms:ABC
Language:eng
Abstract:This article's focus is on the effect of activity-based costing (ABC) on government and education culture in Washington. Dealt with are the impact of ABC on ability of the Washington State School Directors Association to maximize resources for its entire membership, efficiency of using ABC in providing operational, product, and services data and the role of ABC in laying the foundation for cultural change.
SCIMA record nr: 213949
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