haku: @author Cooper, R. / yhteensä: 94
viite: 63 / 94
Tekijä: | Cooper, R. |
Otsikko: | Explicating the logic of ABC. |
Lehti: | Management Accounting (London)
1990 : NOV, VOL. 68:10, p. 58-60 |
Asiasana: | COSTS |
Kieli: | eng |
Tiivistelmä: | Assessment of misconceptions concerning activity-based costing (ABC) and its objectives. Designing cost systems. Misunderstandings. ABC and activities cost. Predicting spending. Consumption. Traditional cost systems. Tautology in ABC logic. ABC version of accuracy. Logical fiction. A model of resource consumption. |
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