haku: @indexterm COST ACCOUNTING HISTORY / yhteensä: 12
viite: 7 / 12
| Tekijä: | Barnes, F. C. |
| Otsikko: | Managements's stake in improved decision making with activity-based costing. |
| Lehti: | Advanced Management Journal
1992 : SUMMER, VOL. 57:3, p. 20-26 |
| Asiasana: | COSTS COST ACCOUNTING HISTORY USA ACCOUNTING SYSTEMS |
| Kieli: | eng |
| Tiivistelmä: | Information is the basis for the decisions. Management's decisions can only be as good the underlying information, which is usually furnished by accounting systems. Activity- based costing (ABC) provides an opportunity for management to bring the overhead allocations into line with the way the plant actually operates. By fine tuning accounting processes to more accurately reflect ultimate sources or beneficiaries of all costs, especially staff and overhead, managers can have a better shot at making realistic decisions that improve competitiveness. |
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