haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 322 / 786
| Tekijä: | Johnson, H. T. |
| Otsikko: | Activity-based management: Past, present and future |
| Lehti: | Engineering Economist
1991 : SPRING, VOL. 36:3, p. 219-238 |
| Asiasana: | MANAGEMENT MANAGEMENT ACCOUNTING MANAGEMENT INFORMATION MANAGEMENT SYSTEM |
| Kieli: | eng |
| Tiivistelmä: | Companies suddenly encountered a need for better management accounting information in the 1980s. Management accounting's relevance to most business decision-making deteriorated steadily since the 1950s. However, most of the companies did not perceive these inadequacies of management accounting untill the early 80s. Current interest in activity management and activity costing reflects the move of convergence of two forces: a long undetected set of problems in management accounting, and the growth of new competitive pressure in the 1970s. Their interaction led to the rise of activity-management thinking. Its past, present and future is reviewed briefly. |
SCIMA