Autor: |
Turney, Peter B.B., Reeve, James M. |
Zdroj: |
Journal of Cost Management for the Manufacturing Industry; Summer1990, Vol. 4 Issue 2, p43, 8p, 1 Diagram |
Abstrakt: |
Discusses how continuous-improvement programs and activity-based cost (ABC) systems interrelate and complement each other. Description of the ABC system through the Schrader Bellows case; Impact of continuous improvement; Things that can accomplish the continuous process improvement; Type of cost driver required; Number of cost drivers required; Changes in the cost object; Examples of customer-level activities; Conclusion. |
Databáze: |
Supplemental Index |
Externí odkaz: |
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