haku: @author Foster, G. / yhteensä: 121
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| Tekijä: | Foster, G. Swenson, D. |
| Otsikko: | Measuring the success of activity-based cost management and its determinants |
| Lehti: | Journal of Management Accounting Research
1997 : VOL. 9:1, p. 109-142 |
| Asiasana: | ACCOUNTING MANAGEMENT COSTS |
| Kieli: | eng |
| Tiivistelmä: | This paper compares and contrasts alternative measures of activity-based cost management (ABCM) success in models testing ABCM success determinants. Both a priori and factor-analysis approaches are examined. The a priori measures examined are: decision use (including by area of use, by business function, and by manager group); decision actions taken; dollar improvements; and management evaluation as to overall success of ABCM. |
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