Using relative profits as an alternative to activity-based costing

International Journal of Production Economics

Volumn 95, Issue 3, 2005, Pages 387-397

  Homburg, Carsten ^a  

^a UNIVERSITY OF COLOGNE   (Germany)

Author keywords

Activity based costing; Data envelopment analysis; Potential optimality; Product evaluation; Relative profit

Indexed keywords

APPROXIMATION THEORY; COSTS; DECISION MAKING; INFORMATION MANAGEMENT; MATHEMATICAL MODELS; OPTIMIZATION; PRODUCTION ENGINEERING;

ACTIVITY-BASED COSTING (ABC); DATA ENVELOPMENT ANALYSIS (DEA); POTENTIAL OPTIMALITY; PRODUCT EVALUATION; RELATIVE PROFIT;

INDUSTRIAL ECONOMICS;

EID: 12244263519     PISSN: 09255273     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.ijpe.2004.02.002     Document Type: Article

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