haku: @journal_id 103 / yhteensä: 1234
viite: 8 / 1234
| Tekijä: | Coburn, S. Grove, H. Cook, T. |
| Otsikko: | How ABC was used in capital budgeting (Kostenrechnungssystem) |
| Lehti: | Management Accounting (US)
1997 : MAY, VOL. 78:11, p. 38-40,42-44,46 |
| Asiasana: | |
| Vapaa asiasana: | INVESTITIONSPLANUNG, INVESTITIONSANALYSE BUDGETIERUNG, CASH FLOW |
| Kieli: | eng |
| Tiivistelmä: | A proposal for a capital investment in a TV 'cybermall' was near acceptance based upon a broad business case forecast, but after the CFO successfully argued for a more detailed analysis of the project, using activity-based costing and benchmarking, it was rejected. This article shows how the analysis was carried out. (Note: Article is published in Management Accounting, Institute of Management Accountants, USA) |
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