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Volumn 34, Issue 4, 1996, Pages 1109-1130

Implementation of an activity-based costing system in a small manufacturing company

Author keywords

[No Author keywords available]

Indexed keywords

BIOMEDICAL EQUIPMENT; COSTS; DECISION MAKING; FINANCE; INDUSTRIAL MANAGEMENT; MANUFACTURE;

EID: 0030130373     PISSN: 00207543     EISSN: 1366588X     Source Type: Journal    
DOI: 10.1080/00207549608904953     Document Type: Article
Times cited : (18)

References (22)
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    • Cooper, R., 1988a, The rise of activity-based costing-I: What is an activity-based cost system? Journal of Cost Management, 2(2), 45-54.
    • (1988) Journal of Cost Management , vol.2 , Issue.2 , pp. 45-54
    • Cooper, R.1
  • 5
    • 0002270606 scopus 로고
    • The rise of activity-based costing-11: When do 1 need an activity-based cost system?
    • Cooper, R., 1988b, The rise of activity-based costing-11: When do 1 need an activity-based cost system? Journal of Cost Management, 2(3), 41-48.
    • (1988) Journal of Cost Management , vol.2 , Issue.3 , pp. 41-48
    • Cooper, R.1
  • 6
    • 0002270608 scopus 로고
    • The rise of activity-based costing-III: How many cost drivers do you need, and how do you select them?
    • Cooper, R., 1989a, The rise of activity-based costing-III: How many cost drivers do you need, and how do you select them? Journal of Cost Management, 2(4), 34-46.
    • (1989) Journal of Cost Management , vol.2 , Issue.4 , pp. 34-46
    • Cooper, R.1
  • 7
    • 0002270608 scopus 로고
    • The rise of activity-based costing-IV: What do activity-based cost systems look like?
    • Cooper, R., 1989b, The rise of activity-based costing-IV: What do activity-based cost systems look like? Journal of Cost Management, 3(1), 38-49.
    • (1989) Journal of Cost Management , vol.3 , Issue.1 , pp. 38-49
    • Cooper, R.1
  • 8
    • 0002488796 scopus 로고
    • You need a new cost system when
    • Cooper, R., 1989c, You need a new cost system when, Harvard Business Review. 27(1), 7782.
    • (1989) Harvard Business Review , vol.27 , Issue.1 , pp. 7782
    • Cooper, R.1
  • 10
    • 0002658073 scopus 로고
    • The information executives truly need (Corporate information tools and concepts)
    • January-February
    • Drucker, P., 1995, The information executives truly need (corporate information tools and concepts). Harvard Business Review, January-February, pp. 54-63.
    • (1995) Harvard Business Review , pp. 54-63
    • Drucker, P.1
  • 11
    • 0002694754 scopus 로고
    • Cost accounting in the new manufacturing environment
    • August
    • Howell, R., and Soucy, S., 1987, Cost accounting in the new manufacturing environment. Management Accounting, August, pp. 42-49.
    • (1987) Management Accounting , pp. 42-49
    • Howell, R.1    Soucy, S.2
  • 12
  • 13
    • 0000877451 scopus 로고
    • Activity-based management: Past, present, and future
    • Spring
    • Johnson, T., 1991, Activity-based management: past, present, and future. The Engineering Economist, Spring, pp. 219-238.
    • (1991) The Engineering Economist , pp. 219-238
    • Johnson, T.1
  • 15
    • 85010539414 scopus 로고
    • Chicago, IL: Contemporary Books)
    • Lee, A., 1988, Cali me Roger (Chicago, IL: Contemporary Books).
    • (1988) Cali Me Roger
    • Lee, A.1
  • 16
    • 0010182272 scopus 로고
    • Integrating an activity-based cost system
    • Winter
    • Mangan, T., 1995, Integrating an activity-based cost system. Journal of Cost Management, Winter, pp. 5-13.
    • (1995) Journal of Cost Management , pp. 5-13
    • Mangan, T.1
  • 17
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    • The Hidden Factory
    • September-October
    • Miller, J. and Vollman, T., 1985, The Hidden Factory. Harvard Business Review, September-October, pp. 142-150.
    • (1985) Harvard Business Review , pp. 142-150
    • Miller, J.1    Vollman, T.2
  • 18
    • 0004357471 scopus 로고
    • Activity-based costing for the total business
    • Ruhl, J. M. and Bailey, T. A., 1994, Activity-based costing for the total business. The CPA Journal, 64(2), 34-38.
    • (1994) The CPA Journal , vol.64 , Issue.2 , pp. 34-38
    • Ruhl, J.M.1    Bailey, T.A.2
  • 19
    • 0002311877 scopus 로고
    • Strategic cost analysis: The crown cork and seal case
    • Winter
    • Shank, K. and Govindarajan, V., 1989, Strategic cost analysis: the crown cork and seal case. Journal of Cost Management, Winter, pp. 5-16.
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    • Shank, K.1    Govindarajan, V.2
  • 20
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    • A practical look at activity-based costing
    • February
    • Sharman, P., 1990, A practical look at activity-based costing. CM A Magazine, February, pp. 8-12.
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* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.