The activity-based costing model trajectory: A path of lights and shadows

Purpose: To present a literature review showing the trajectory of the ABC model. Design/methodology/approach: Literature review. Findings and originality/value: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press....

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Bibliographic Details
Main Authors: M. Angels Fito, Joan Llobet, Natalia Cuguero
Format: Article
Language:Catalan
Published: OmniaScience 2018-02-01
Series:Intangible Capital
Subjects:
Online Access:http://www.intangiblecapital.org/index.php/ic/article/view/1107