haku: @indexterm Activity-based costing / yhteensä: 22
viite: 13 / 22
| Tekijä: | Narayanan, V.G. Sarkar, R.G. |
| Otsikko: | The impact of activity-based costing on managerial decisions at Insteel Industries - a field study |
| Lehti: | Journal of Economics & Management Strategy
2002 : SUMMER, VOL. 11:2, p. 257-288 |
| Asiasana: | ACTIVITY-BASED COSTING CONSTRUCTION INDUSTRY DECISION MAKING MANAGEMENT BEHAVIOUR |
| Kieli: | eng |
| Tiivistelmä: | In this field-based study, the authors interview top- and middle-level managers at Insteel Industries and conduct statistical analysis of firm-level data in order to shed light on whether activity-based costing (ABC) provides new information to managers and whether activity-based management (ABM) significantly influences product and customer-related decisions. They find that after the ABC analysis, Insteel undertook a number of process improvements that resulted in significant cost savings. |
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