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Author:Morrow, M.
Connolly, T.
Title:The emergence of activity-based budgeting
Journal:Management Accounting (London)
1991 : FEB, VOL. 69:2, p.38-39
Index terms:ACCOUNTING
COSTS
Language:eng
Abstract:The basics of activity-based costing (ABC) are becoming more and more well known as an increasing number of firms takes the first step in changing their product coting systems as well the number of papers and lectures on this topic is increasing. Two management consultants describe the emerging trend which will take the application of activity based approaches a step further.
SCIMA record nr: 87217
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