haku: @indexterm MANAGEMENT ACCOUNTING / yhteensä: 786
viite: 360 / 786
| Tekijä: | Dugdale, D. |
| Otsikko: | The uses of activity-based costing. |
| Lehti: | Management Accounting (London)
1990 : OCT, VOL. 68:9, p. 36-38 |
| Asiasana: | COSTS MANAGEMENT ACCOUNTING DECISION MAKING |
| Kieli: | eng |
| Tiivistelmä: | A discussion of the use of activity based costing (ABC) for medium/long-term product strategy decisions, related to the use of ABC analysis in both resource allocation decisions and in cost control by variance analysis. Historical context. Costing systems. Marginal costing. ABC and the management accounting theory of decision-making. Use of several systems. Two Tables illustrate the study. |
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