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Tekijä: | Innes, J. Mitchell, F. Sinclair, D. |
Otsikko: | Activity-based costing in the U.K.'s largest companies: a comparison of 1994 and 1999 survey results |
Lehti: | Management Accounting Research
2000 : SEP, VOL. 11:3, p. 349-362 |
Asiasana: | Cost accounting Surveys |
Kieli: | eng |
Tiivistelmä: | The paper reviews the results of two U.K. surveys of activity-based costing (ABC) in the U.K.'s largest companies. These provide an opportunity to assess the changes that have occured in the ABC adoption status of companies over a recent 5-year period. |
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