| Tekijä: | Lawson, R. |
| Otsikko: | Beyond ABC: process-based costing |
| Lehti: | Journal of Cost Management
1994 : FALL, VOL. 8:3, p. 33-43 |
| Asiasana: | COSTS MANAGEMENT TECHNIQUES TOTAL QUALITY MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | In response to an increasingly competitive business environment, companies are adopting such process-based management techniques as total quality management, benchmarking, and continuous quality improvement. Activity-based costing (ABC) systems have been suggested as a tool that can be used to support these efforts. Yet ABC is inherently unsuitable for these purposes, because it lacks a process orientation, lacks a customer focus, and fails to include an understanding of the cost behavior function for each activity in conjunction with the interrelated nature of activities. |
SCIMA