haku: @author Grove, H. / yhteensä: 3
viite: 2 / 3
Tekijä: | Coburn, S. Grove, H. Cook, T. |
Otsikko: | How ABC was used in capital budgeting (Kostenrechnungssystem) |
Lehti: | Management Accounting (US)
1997 : MAY, VOL. 78:11, p. 38-40,42-44,46 |
Asiasana: | |
Vapaa asiasana: | INVESTITIONSPLANUNG, INVESTITIONSANALYSE BUDGETIERUNG, CASH FLOW |
Kieli: | eng |
Tiivistelmä: | A proposal for a capital investment in a TV 'cybermall' was near acceptance based upon a broad business case forecast, but after the CFO successfully argued for a more detailed analysis of the project, using activity-based costing and benchmarking, it was rejected. This article shows how the analysis was carried out. (Note: Article is published in Management Accounting, Institute of Management Accountants, USA) |
SCIMA