Activity based cost management : a case study of development and implementation
著者
書誌事項
Activity based cost management : a case study of development and implementation
Chartered Institute of Management Accountants, 1991
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注記
Includes bibliographical references (p. 33-34)
内容説明・目次
内容説明
Charts the projects of an engineering plant adopting activity based costing techniques aiming to invigorate cost management processes. Following all stages of implementation, this report identifies the major benefits of this approach, including work flow efficiency and supplier performance.
目次
- The origins of ABC
- planning and gathering data for ABC
- the accountants' use of the data
- managerial use of ABC information
- conclusions
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