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Publikováno v:
Management Accounting Research. 14:67-72
Activity-based costing (ABC) is a well known technique for costing products and providing management information. This note reports the results of a faithful replication in New Zealand (NZ) of Innes et al.’s 1999 UK survey of ABC usage and a compar
Autor:
Yvonne P. Shanahan, Susan M. Jackman
Publikováno v:
SSRN Electronic Journal.
This paper traces the evolution of a customer profitability analysis system used by a major New Zealand retail bank. It is shown that the bank currently uses a first generation customer profitability analysis system, but dissatisfaction with the syst