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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. |
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