haku: @author Armstrong, P. / yhteensä: 12
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| Tekijä: | Armstrong, P. |
| Otsikko: | The costs of activity-based management |
| Lehti: | Accounting, Organizations and Society
2002 : JAN-MAR, VOL. 27:1, p. 99-120 |
| Asiasana: | COSTS MANAGEMENT CONSULTANCY |
| Kieli: | eng |
| Tiivistelmä: | Activity-based costing and management are now the stock-in-trade of a lucrative industry, with at least one Big Six consultancy operation devoted wholly to their promotion. Both techniques represent a major extension of accountability in the modern corporation, into a zone previously defined in accounting terms as fixed overhead. The mechanics depend on treating the staff department as a mass-producer of repeated acts of routine service ('activities') performed 'for' particular cost-objects, usually products. By treating these activities as performance indicators, payroll budgets can be linked to activity volumes thus creating pressures for the casualisation of staff employment. |
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