haku: @author Affleck-Graves, J. / yhteensä: 12
viite: 3 / 12
| Tekijä: | Kennedy, T. Affleck-Graves, J. |
| Otsikko: | The Impact of Activity-Based Costing Techniques on Firm Performance |
| Lehti: | Journal of Management Accounting Research
2001 : VOL. 13, p. 19-46 |
| Asiasana: | COSTS COST REDUCTION COMPANIES ANALYTICAL REVIEW |
| Kieli: | eng |
| Tiivistelmä: | Given the debate in both the professional and scholarly literature on the effectiveness of management accounting systems in the contemporary business environment, there is a need to understand more about the impact of activity- based costing (ABC). In this paper, the authors show that the choice of a management accounting system, such as ABC, may have a significant impact on firm value. Specifically, for a sample of U.K. firms, the authors show that firms adopting activity-based costing techniques outperform matched non-ABC firms by approximately 27 percent over the three years beginning on January 1 of the year in which the ABC techniques are first implemented. This result is robust to different matching criteria and for both accounting and market-based measures of performance. |
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