haku: @author Cooper, R. / yhteensä: 94
viite: 51 / 94
| Tekijä: | Cooper, R. Kaplan, R. S. |
| Otsikko: | Profit priorities from activity-based costing |
| Lehti: | Harvard Business Review
1991 : MAY-JUN, VOL. 69:3, p. 130-137 |
| Asiasana: | COST CONTROL COSTS MANAGEMENT PROFIT PROFITABILITY BRANDS CUSTOMERS |
| Kieli: | eng |
| Tiivistelmä: | Many companies have found that activity based cost (ABC) management systems deliver more accurate product costs. But ABC is not only a means to greater accuracy but also a powerful guide to action. Managers can use ABC to find the places in their organizations where improvement is likely to have the greatest financial payoff. To fully exploit ABC, however, managers must make a conceptual break from their traditional cost management systems. The same guidelines apply when managers use ABC outside the factory to analyze the profitability of brands, customers, regions and so on. As companies use ABC to direct their improvement efforts, they must be prepared to take action to translate improvements into profits. |
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