From design of activity-based costing systems to their regular use
Purpose: To understand why many companies that develop activity-based costing (ABC) systems do not use them on a regular basis. Design/methodology/approach: We review the existing literature on the process of ABC implementation, concentrating specifically on the step from the acceptance of an ABC m...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | Catalan |
| Published: |
OmniaScience
2011-11-01
|
| Series: | Intangible Capital |
| Subjects: | |
| Online Access: | http://www.intangiblecapital.org/index.php/ic/article/view/268 |