haku: @indexterm project management / yhteensä: 904
viite: 198 / 904
Tekijä: | Raz, T. Elnathan, D. |
Otsikko: | Activity based costing for projects |
Lehti: | International Journal of Project Management
1999 : FEB, VOL. 17:1, p. 61-68 |
Asiasana: | PROJECT MANAGEMENT COSTS ECONOMICS |
Kieli: | eng |
Tiivistelmä: | A generic activity-based costing model is presented. The model includes a cost allocation structure designed specifically for projects, and a number of cost drivers for typical project activities. A numerical example illustrates the benefits that ABC can provide. The paper concludes with a discussion of some issues involved in the implementation of ABC, and of activity-based management. |
SCIMA