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| Author: | Morgan, M. J. |
| Title: | Testing activity-based costing relevance: Pharmaceutical Products Limited-a case study *Pharmaceutical Products Ltd. |
| Journal: | Management Decision
1993 : VOL. 31:3, p. 8-15 |
| Index terms: | COST ACCOUNTING FINANCIAL MANAGEMENT OVERHEAD COSTS |
| Language: | eng |
| Abstract: | The relevance of activity-based costing techniques in a real-life manufacturing environment is tested and the impact on product costs of changing to an activity-based overhead allocation environment is tested. The pilot results were sufficiently encouraging to suggest improved management information arising from a full-scale implementation. |
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