haku: @indexterm Rationality / yhteensä: 141
viite: 88 / 141
| Tekijä: | Brignall, S. |
| Otsikko: | A contingent rationale for cost system design in services |
| Lehti: | Management Accounting Research
1997 : VOL. 8:3, p. 325-346 |
| Asiasana: | RATIONALITY COSTS SERVICE |
| Kieli: | eng |
| Tiivistelmä: | The use of traditional budgetary control techniques to control all types of manufacturing and service operations has become controversial. Some writers argue that the "Gordian knot" joining costing and operations should be cut, and that operational control should be based on more timely, physical measures linked to problem identification and problem-solving. Alternatively, some are Äprompting new nostrums such as activity-based costing and throughput accounting. This paper summarizes these differing positions and proposes two theories. |
SCIMA