haku: @freeterm KOSTENRECHNUNG, KOSTENZURECHNUNG, / yhteensä: 5
viite: 4 / 5
Tekijä: | Koehler, R. W. |
Otsikko: | Triple treat strategy: firms need direct costing and contribution approaches as well as ABC |
Lehti: | Management Accounting (US)
1991 : OCT, VOL. 73:4, p. 30-34 |
Asiasana: | |
Vapaa asiasana: | KOSTENRECHNUNG, KOSTENZURECHNUNG, UNTERNEHMENSPLANUNG |
Kieli: | eng |
Tiivistelmä: | Activity-based costing, direct costing, and the contribution approach are not mutually exclusive. If they are used at the appropriate times in strategic planning, all three management accounting techniques can help a company make the right product decisions. |
SCIMA