haku: @author Barnes, F. C. / yhteensä: 4
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| Tekijä: | Barnes, F. C. |
| Otsikko: | IE's can improve management decisions using activity-based costing (Kostenrechnungssystem) |
| Lehti: | Industrial Engineering
1991 : SEP, VOL. 23:9, p. 44-50 |
| Asiasana: | |
| Vapaa asiasana: | FERTIGUNGSMANAGEMENT, KOSTENZURECHNUNG |
| Kieli: | eng |
| Tiivistelmä: | Overhead in many plants has been allocated in such a simplistic manner that initiatives taken to regain competitiveness have not been captured in the accounting reports. Activity-based costing provides an opportunity to bring these overhead allocations into line with the way the plant actually operates and to significantly improve the functioning of accounting as a decision support system for strategic moves in rebuilding competitiveness. This is a breakthrough in accounting and an opportunity for the IE. |
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