Activity based costing in small and medium enterprises

Computers and Industrial Engineering

Volumn 37, Issue 1, 1999, Pages 407-411

  Gunasekaran, A ^a   Marri, H B ^b   Grieve, R J ^b  

^a UNIVERSITY OF MASSACHUSETTS DARTMOUTH   (United States)

^b BRUNEL UNIVERSITY   (United Kingdom)

Author keywords

[No Author keywords available]

Indexed keywords

COMPETITION; ECONOMICS; INDUSTRY; MANUFACTURE; PRODUCTIVITY; QUALITY ASSURANCE;

ACTIVITY BASED COSTING; COST MANAGEMENT; SMALL AND MEDIUM ENTERPRISES;

COST BENEFIT ANALYSIS;

EID: 0032599498     PISSN: 03608352     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0360-8352(99)00105-9     Document Type: Article

References (5)

1. Cooper, R., (1990), Cost classification in unit-based and activity-based manufacturing cost systems, Journal of Cost Management, vol. 4, no. 3, pp. 2-14.
2. Cooper, R., and Kaplan, R.S., (1991), Profit priorities from activity-based costing, Harvard Business Review, May-June, pp. 130-137.
3. Park, C.S., and Kim, G.T., (1995), An economic evaluation model for advanced manufacturing systems using activity-based costing, International Journal of Manufacturing Systems, vol. 14, no. 6, pp. 439-451.
4. Shields, M.D., and Young, S.M., (1989), A behavioural model for implementing cost management systems, Journal of Cost Management, Winter, pp. 17-27.
5. Zhuang, L. and Burns, G., (1992), Activity-based costing in non-standard route manufacturing, International Journal of Operations & Production Management, vol. 12, no. 3, pp. 38-60.