The costs of activity-based management
نویسندگان
چکیده
منابع مشابه
The Costs of Activity-Based Management
Activity-based costing and management are now the stock-in-trade of a lucrative industry, with at least one Big Six consultancy operation devoted wholly to their promotion. Both techniques represent a major extension of accountability in the modern corporation, into a zone previously defined in accounting terms as fixed overhead. The mechanics depend on treating the staff department as a mass-p...
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ژورنال
عنوان ژورنال: Accounting, Organizations and Society
سال: 2002
ISSN: 0361-3682
DOI: 10.1016/s0361-3682(99)00031-8