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| Tekijä: | Davis, T. R. V. Darling, B. L. |
| Otsikko: | ABC in a virtual corporation (Kostenrechnungssystem) |
| Lehti: | Management Accounting (US)
1996 : OCT, VOL. 78:4, p. 18,20,22-24,26 |
| Asiasana: | |
| Vapaa asiasana: | KOSTENZURECHNUNG, KOSTENKONTROLLE, MAKE-OR-BUY-ANALYSE |
| Kieli: | eng |
| Tiivistelmä: | A virtual corporation is a company that outsources traditional functions, thus eliminating the need for investment in plant, equipment, and factory personnel. The story of Franco Harris's Super Bakery illustrates how one company developed performance reporting and activity-based costing to manage such outsourced functions. |
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