haku: @author Ellram, L. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Ellram, L. |
| Otsikko: | Activity-Based Costing and Total Cost of Ownership: A Critical Linkage |
| Lehti: | Journal of Cost Management
1994 : WINTER, VOL. 8:4, p. 22-30 |
| Asiasana: | COSTS PURCHASING ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | The cost of purchased goods and services represents a substantial expenditure for manufacturing and nonmanufacturing firms alike. To better understand the cost issues beyond price associated with expenditures, some purchasing functions have developed free-standing total cost of ownership (TCO) models. However, the use of data gathered in these models is often limited to support of purchase decisions. This article explains the parallels between TCO and activity-based costing (ABC); it argues that linking the two techniques would benefit both the purchasing and accounting functions |
SCIMA