haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 230 / 786
| Tekijä: | Kennedy, A. |
| Otsikko: | Activity-based mangement and short-term relevant cost: Clash or complement? |
| Lehti: | Management Accounting (US)
1995 : JUL/AUG, VOL. 73:7, p. 28-30, 51 |
| Asiasana: | ACCOUNTING THEORY COST ACCOUNTING MANAGEMENT ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | A company has a single productive activity and a single support activity. Maximum production output is 240 units per annum. The relationship between the production activity and the support activity is not well understood. However , the manager of the support activity is satisfied that the resource currently provided to him is adequate to service a production output of 240 units in the current production mix. Towards the end of the financial year it becomes apparent that the company has insufficient orders to keep the production facilities fully occupied. The company will have 24 units of spare production capacity. The company's salesmen are therefore told that they can offer special deals to encourage customers to place orders to take up the slack. |
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