haku: @indexterm Activity-based costing / yhteensä: 22
viite: 3 / 22
| Tekijä: | Banker, R.D. Bardhan, I.R. Chen, T-Y. |
| Otsikko: | The role of manufacturing practices in mediating the impact of activity-based costing on plant performance |
| Lehti: | Accounting, Organizations and Society
2008 : JAN, VOL. 33:1, p. 1-19 |
| Asiasana: | activity-based costing performance appraisal manufacturing USA |
| Kieli: | eng |
| Tiivistelmä: | This study explores the impact of activity-based costing (ABC) on adoption of world-class manufacturing (WCM) practices and plant performance. Based on analysis of data from a large cross-sectional sample of U.S. manufacturing plants, ABC is found to have no significant direct impact on plant performance, as measured by improvements in unit manufacturing costs, cycle time, and product quality. However, it is found that WCM practices completely mediate the positive impact of ABC on plant performance. Hence, advanced manufacturing capabilities represent a critical missing link in understanding the overall impact of ABC. |
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