Tapping The Full Potential of ABC  

Oleh:

Cucuzza, Thomas G. ; Ness, Joseph A.

Jenis: Article from Bulletin/Magazine - ilmiah internasional
Dalam koleksi: Harvard Business Review bisa di lihat di link (http://web.b.ebscohost.com/ehost/command/detail?sid=f227f0b4-7315-44a4-a7f7-a7cd8cbad80b%40sessionmgr114&vid=12&hid=105&bdata=JnNpdGU9ZWhvc3QtbGl2ZQ%3d%3d#db=bth&jid=HBR) vol. 73 no. 4 (1995), page 130-139.
Topik: ABC; activity based costing; cost accounting; cost systems

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: HH10.10 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

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Many companies have used activity - based costing in onetime profitability studies. But when companies integrate ABC into critical management systems and use it to make day - to - day decisions - when they use it as activity - based management - it becomes a powerful tool for continuously rethinking and improving a business. Most managers do not realize that implementing activity - based management is a major organizational - change effort that involves a tremendous amount of work. The biggest obstacle is resistance from employees. The authors focus on two companies - Chrysler Corp. and Safety - Kleen Corp. - whose success in implementing activity - based management can serve as a model for other companies. The benefits they have reaped have been 10 to 20 times their investments in their programs.

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