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Tekijä: | Marshall, B. |
Otsikko: | Activity - based costing at Wavin |
Lehti: | Management Accounting (London)
1995 : MAY, VOL. 73:5, p. 28-30 |
Asiasana: | COST ACCOUNTING TOTAL QUALITY MANAGEMENT PLASTICS INDUSTRY |
Kieli: | eng |
Tiivistelmä: | The author explains how within a five-year period, ABC has become a part of Wavin's day-to-day management culture. Whilist it is not a perfect science it does offer a sense of financial pragmatism to the wider management process. In this respect it is seen as a management tool and not as a solution in its own right, a factor which has led to its gradual acceptance throughout the company. |
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