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| Tekijä: | Borjesson, S. |
| Otsikko: | What kind of activity-based information does your purpose require? Two case studies |
| Lehti: | International Journal of Operations & Production Management
1994 : VOL. 14:12, p. 79-99 |
| Asiasana: | COSTS MANAGEMENT INFORMATION |
| Kieli: | eng |
| Tiivistelmä: | Activity-based approaches, often referred to as activity-based costing or activity-based management, have recently gained attention as being useful tools for a better understanding of cost behaviour and cost control. Such approaches aim at providing accurate cost information in order to keep track of costs and to yield continuous improvement. Presents two case studies where actively-based projects were run. The two firms studied represent two different objectives with the activity analysis, namely product costing and activity control. |
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