An application of activity-based budgeting: A UK experience

Journal of Cost Management

Volumn 17, Issue 5, 2003, Pages 30-36

  Liu, Lana Yj ^a   Robinson, John J ^c   Martin, John ^b  

^a NEWCASTLE UNIVERSITY   (United Kingdom)

^b NORTHUMBRIA UNIVERSITY   (United Kingdom)

^c NONE

Author keywords

[No Author keywords available]

Indexed keywords

BUDGET CONTROL; COMPUTER SOFTWARE; COST BENEFIT ANALYSIS; DATA ACQUISITION; ELECTRONIC DATA INTERCHANGE; INTERNET; SPREADSHEETS;

SUPERMARKETS;

COST ACCOUNTING;

EID: 0142102766     PISSN: 08995141     EISSN: None     Source Type: Journal    
DOI: None     Document Type: Review

References (3)

1. Robin Cooper & Robert Kaplan, Cost and Effect (Boston: Harvard Business School Press, 1998), p. 303.
2. For an example of a linear relationship, when there is a volume increase/decrease of one unit, it may lead to a 100% increase in an activity, which results in a 50% increase in a resource, leading to a 150% increase in a cost item.
3. Cooper & Kaplan, Cost and Effect