haku: @indexterm BENCHMARKING / yhteensä: 226
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| Tekijä: | Troutt, M.D. (et al.) |
| Otsikko: | Cost efficiency benchmarking for operational units with multiple cost drivers |
| Lehti: | Decision Sciences
2000 : FALL, VOL. 31:4, p. 813-832 |
| Asiasana: | ACTIVITY-BASED COSTING BENCHMARKING PERFORMANCE APPRAISAL STATISTICS |
| Kieli: | eng |
| Tiivistelmä: | The authors consider the activity-based costing situation, in which for each of several comparable operational units, multiple cost drivers generate a single cost pool. The study focuses on published data from a set of property tax collection offices, called rates departments, for the London metropolitan area. The authors define what may by called benchmark or most efficient costs per unit of driver. A principle of maximum performance efficiency is proposed, and an approach to estimating the benchmark unit costs is derived from this principle. |
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