Detail The Benefits of Activity-Based Cost Management to the Manufacturing Industry   Oleh:  Swensen, Dan Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 7 (1995), page 167. Topik: cost management; benefits; activity - based; cost management Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel This study measured financial and operating managers' satisfaction with activity - based costing (ABC) at a variety of manufacturing firms. It also evaluated the use of ABC information to support decision making. The findings are based on the results of ten field visits and 50 telephone interviews of 25 manufacturing firms that use ABC. The interviewees reported significant improvement in their cost management systems following the implementation of ABC. Evidence is also provided about how managers actually used the ABC information to support strategic and operating decisions. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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