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Volumn 43, Issue 1, 1996, Pages 47-57

Modelling resource supply and demand : Expanding the utility of ABC

Author keywords

Activity based costing; Costing models; Decision making

Indexed keywords

DECISION MAKING; INDUSTRIAL ECONOMICS; MATHEMATICAL MODELS;

EID: 0030141607     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/0925-5273(95)00182-4     Document Type: Article
Times cited : (6)

References (13)
  • 2
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    • Contribution margin analysis: No longer relevant/strategic cost management: The new paradigm
    • Fall
    • Kaplan, R. et al., 1990. Contribution margin analysis: no longer relevant/strategic cost management: the new paradigm. J. Manage. Account. Res., (Fall): 2-31.
    • (1990) J. Manage. Account. Res. , pp. 2-31
    • Kaplan, R.1
  • 3
    • 0002661275 scopus 로고
    • Activity-based systems: Measuring the costs of resource usage
    • September
    • Cooper, R. and Kaplan, R., 1992. Activity-based systems: measuring the costs of resource usage. Accounting Horizons, (September): 1-13.
    • (1992) Accounting Horizons , pp. 1-13
    • Cooper, R.1    Kaplan, R.2
  • 4
    • 0001554335 scopus 로고
    • Research opportunities in management accounting
    • Fall
    • Kaplan, R., 1993. Research opportunities in management accounting. J. Manage. Account. Res., (Fall): 1-14.
    • (1993) J. Manage. Account. Res. , pp. 1-14
    • Kaplan, R.1
  • 5
    • 0028481985 scopus 로고
    • Towards an integrated accounting framework for manufacturing improvement
    • August
    • Theeuwes, J. and Adriaansen, J., 1994. Towards an integrated accounting framework for manufacturing improvement. Int. J. Prod. Econom., (August): 85-107.
    • (1994) Int. J. Prod. Econom. , pp. 85-107
    • Theeuwes, J.1    Adriaansen, J.2
  • 6
    • 0009379652 scopus 로고
    • The hidden costs of capacity
    • Spring
    • McNair, C., 1994. The hidden costs of capacity. J. Cost Manage., (Spring): 12-24.
    • (1994) J. Cost Manage. , pp. 12-24
    • McNair, C.1
  • 7
    • 0003106817 scopus 로고
    • Flexible budgeting in an activity-based costing framework
    • June
    • Kaplan, R., 1994. Flexible budgeting in an activity-based costing framework. Account. Horizons, (June): 104-109.
    • (1994) Account. Horizons , pp. 104-109
    • Kaplan, R.1
  • 8
    • 0026244358 scopus 로고
    • Measuring economic consequences of investments in flexible capacity
    • Corbey, M., 1991. Measuring economic consequences of investments in flexible capacity. Int. J. Prod. Econom., 23: 47-57.
    • (1991) Int. J. Prod. Econom. , vol.23 , pp. 47-57
    • Corbey, M.1
  • 9
    • 0001795052 scopus 로고
    • Implementing an activity-based cost system
    • Spring
    • Cooper, R., 1990. Implementing an activity-based cost system. J. Cost Manage., (Spring): 33-42.
    • (1990) J. Cost Manage. , pp. 33-42
    • Cooper, R.1
  • 11
    • 30244571229 scopus 로고
    • Conditions under which activity-based cost systems provide relevant costs
    • Fall
    • Noreen, E., 1991. Conditions under which activity-based cost systems provide relevant costs. J. Account. Res., (Fall): 1-7.
    • (1991) J. Account. Res. , pp. 1-7
    • Noreen, E.1
  • 12
    • 8344241727 scopus 로고
    • The importance of long-term product costs
    • Autumn
    • Johnson, T. and Kaplan, R., 1987. The importance of long-term product costs. McKinsey Quarterly, (Autumn): 36-48.
    • (1987) Mckinsey Quarterly , pp. 36-48
    • Johnson, T.1    Kaplan, R.2
  • 13
    • 0010202470 scopus 로고
    • Explicating the logic of ABC
    • (UK), (November)
    • Cooper, R., 1990. Explicating the logic of ABC. Management Accounting (UK), (November): 58-60.
    • (1990) Management Accounting , pp. 58-60
    • Cooper, R.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.