haku: @indexterm COMPETITIVENESS / yhteensä: 1400
viite: 148 / 1400
| Tekijä: | Kocakulah, M.C. Fowler, D. McGuire, B.L. |
| Otsikko: | Implementing an ABC system to stay competitive: A case study |
| Lehti: | Journal of Cost Management
2000 : MAR/APR, VOL. 14:2, p. 15-19 |
| Asiasana: | Cost accounting R&D Markets Competitiveness Companies Case studies USA |
| Vapaa asiasana: | ABC |
| Kieli: | eng |
| Tiivistelmä: | This article examines the use of an activity-based costing (ABC) system to identify and assign the research and development costs of Elcho Paint Co. in the United States. Studied are the stages of the product life cycle, factors for the implementation of ABC system, and the development of multistage cost allocation model for the research departments. |
SCIMA