haku: @indexterm CAUSALITY / yhteensä: 38
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| Tekijä: | Lebas, M. |
| Otsikko: | Which ABC? Accounting Based on Causality Rather Than Activity Based Costing |
| Lehti: | European Management Journal
1999 : VOL. 17:5, p. 501-512 |
| Asiasana: | ACCOUNTING COST ACCOUNTING CAUSALITY |
| Kieli: | eng |
| Tiivistelmä: | When it was first introduced ABC stood for Activity-Based-Costing. It originally meant Product Full Cost calculated on the basis of an allocation of indirect costs according to 'activities', i.e. what people actually do, also referred to as processes. In this article the author suggets that the three letters ABC be used to refer to an accounting approach aimed more at understanding causality and giving decision-makers the possibility to manage costs at the root, rather than limiting it to a method of product cost calculation. This means that ABC should rather be the acronym for Accounting Based on Causality. |
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