haku: @author Roodhooft, F. / yhteensä: 7
viite: 4 / 7
Tekijä: | Degraeve, Z. Roodhooft, F. |
Otsikko: | A mathematical programming approach for procurement using activity based costing |
Lehti: | Journal of Business Finance and Accounting
2000 : JAN/MAR, VOL. 27:1/2, p. 69-98 |
Asiasana: | ACCOUNTING MATHEMATICAL PROGRAMMING COSTS |
Kieli: | eng |
Tiivistelmä: | Activity Based Costing and Management are important topics in today's management accounting literature. While there has been much attention paid in the Activity Based Costing literature to customer profitability analysis, process improvement and product design, there has been far less notice taken of purchasing. In this paper the authors develop an Activity Based Costing approach for the determination of procurement strategies. |
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