Detail Measuring The Success of Activity-Based Cost Management and Its Determinants   Oleh:  Foster, George ; Swenson, Dan W. Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 8 (1996) Topik: cost management; measuring; activity - based cost; management; determinants Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This paper compares and contrasts alternative measures of activity - based cost management (ABCM) success in models testing ABCM success determinants. Both a priori and factor - analysis approaches are examined. The a priori measures examined are : (1) decision use (including by area of use, by business function, and by manager group, (2) decision actions taken, (3) dollar improvements, and (4) management evaluation as to overall success of ABCM. Factor analysis identified four factors in our database - decision use, product / customer applications, function / manager applications and manager group success perceptions. Both approaches yield similar findings. The explanatory power of ABCM success determinant models is highly affected by the choice of a success measure. Broad - based success measures (especially those incorporating details of how ABCM data is used in decisions) yield the highest explanatory power. The database examined has 166 ABCM sites from 132 separate companies. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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