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Tekijä:Morrow, M.
Ashworth, G.
Otsikko:An evolving framework for activity-based approaches
Lehti:Management Accounting (London)
1994 : FEB, VOL. 72:2, p. 32-36
Asiasana:MANAGEMENT ACCOUNTING
PERFORMANCE MEASUREMENT
MANAGEMENT CONSULTING
Kieli:eng
Tiivistelmä:Activity-based management has for some time been used as a generic term to embrace an increasingly wide range of business tolls and techniques which have developed out of activity-based costing. In this article the authors describe how activity based approaches have now evolved into a powerful package of proven applications. The applications have grown through the increasingly varied use of activity-analysis techniques, well beyond those used for product costing.
SCIMA tietueen numero: 109674
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