haku: @author Ward, T. / yhteensä: 9
viite: 9 / 9
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| Tekijä: | Sephton, M. Ward, T. |
| Otsikko: | ABC in retail financial services. |
| Lehti: | Management Accounting (London)
1990 : APR, VOL. 68:4, p. 29, 33 |
| Asiasana: | OVERHEAD COSTS FINANCIAL INSTITUTIONS STRATEGIC MANAGEMENT |
| Kieli: | eng |
| Tiivistelmä: | Suggested application of activity-based costing /ABC/ to retail finance services for the product-to-process relationship and high fixed-cost base. ABC in the manufacturing industry. Retail financial services /RFS/. Use of ABC in the strategic management process. RFS main characteristics. Objective of the product-costing system. Budgeting, forecasting and performance measurement. A discussion of the way forward. A Figure illustrates the study. |
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