haku: @author Saraph, J. V. / yhteensä: 3
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| Tekijä: | Lere, J. C. Saraph, J. V. |
| Otsikko: | Activity-based costing (ABC) for purchasing managers' cost and pricing determinations (Kostenrechnungssystem, Beschaffungskosten) |
| Lehti: | International Journal of Purchasing and Materials Management
1995 : FALL, VOL. 31:4, p. 25-31 |
| Asiasana: | |
| Vapaa asiasana: | EINKAUF, KOSTENZURECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | Many suppliers are selectively using ABC in their pricing determinations. Since price is often used as one of the major criteria when purchasing professionals select suppliers, understanding ABC and its use in pricing are important for them. This article discusses how ABC differs from traditional costing (TC). An example illustrates these differences. Finally, implications are drawn with respect to how purchasing managers might collect and use ABC data in dealing with suppliers. |
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