Activity Based Costing knowledge: empirical study on small and mediumsize enterprises
The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. T...
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| Format: | Article |
| Language: | Portuguese |
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Universidade Federal de Santa Catarina
2012-01-01
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| Series: | Revista Contemporânea de Contabilidade |
| Online Access: | http://www.redalyc.org/articulo.oa?id=76224786009 |