메뉴 건너뛰기




Volumn 16, Issue 4, 2004, Pages 19-27

A procedure for smooth implementation of activity-based costing in small companies

Author keywords

Activity based costing; Analytic hierarchical process; Small industries

Indexed keywords

COMPETITION; COSTS; DECISION MAKING; INDUSTRY; MANUFACTURE; PRODUCT DEVELOPMENT;

EID: 15044358176     PISSN: 10429247     EISSN: None     Source Type: Journal    
DOI: 10.1080/10429247.2004.11415262     Document Type: Article
Times cited : (23)

References (16)
  • 1
    • 0030130373 scopus 로고    scopus 로고
    • Implementation of an Activity-Based Costing System in a Small Manufacturing Company
    • Bharara, A., and C.Y. Lee, "Implementation of an Activity-Based Costing System in a Small Manufacturing Company," International Journal of Production Research, 34:4 (1996), pp. 1109-1130.
    • (1996) International Journal of Production Research , vol.34 , Issue.4 , pp. 1109-1130
    • Bharara, A.1    Lee, C.Y.2
  • 2
    • 0037877517 scopus 로고
    • The Two-Stage Procedure in Cost Accounting-Part One
    • Summer
    • Cooper, R., "The Two-Stage Procedure in Cost Accounting-Part One," Journal of Cost Management, 1:2 (Summer, 1987a), pp. 43-51.
    • (1987) Journal of Cost Management , vol.1 , Issue.2 , pp. 43-51
    • Cooper, R.1
  • 3
    • 0023397387 scopus 로고
    • The Two-Stage Procedure in Cost Accounting-Part Two
    • Fall
    • Cooper, R., "The Two-Stage Procedure in Cost Accounting-Part Two," Journal of Cost Management, 1:3 (Fall, 1987b), pp. 39-45.
    • (1987) Journal of Cost Management , vol.1 , Issue.3 , pp. 39-45
    • Cooper, R.1
  • 4
    • 0002270606 scopus 로고
    • The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?
    • Summer
    • Cooper, R., "The Rise of Activity-Based Costing-Part One: What is an Activity-Based Cost System?" Journal of Cost Management, 2:2 (Summer, 1988a), pp. 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-Part Two: When Do I Need an Activity-Based Cost System?
    • Fall
    • Cooper, R., "The Rise of Activity-Based Costing-Part Two: When Do I Need an Activity-Based Cost System?" Journal of Cost Management, 2:3 (Fall, 1988b), pp. 41-48.
    • (1988) Journal of Cost Management , vol.2 , Issue.3 , pp. 41-48
    • Cooper, R.1
  • 6
    • 15044357435 scopus 로고
    • Elements of Activity-Based Costing
    • Boston: Warran Gorham and Lamont
    • Cooper, R., "Elements of Activity-Based Costing," Emerging Practices in Cost Management. Boston: Warran Gorham and Lamont, 1990.
    • (1990) Emerging Practices in Cost Management
    • Cooper, R.1
  • 7
    • 0002458023 scopus 로고
    • Measure Cost Right: Make the Right Decisions
    • September-October
    • Cooper, R., and R.S. Kaplan, "Measure Cost Right: Make the Right Decisions," Harvard Business Review (September-October 1988), pp. 96-102.
    • (1988) Harvard Business Review , pp. 96-102
    • Cooper, R.1    Kaplan, R.S.2
  • 10
    • 15044356759 scopus 로고
    • The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting History
    • Spring
    • Johnson, H.T., "The Decline of Cost Management: A Reinterpretation of 20th Century Cost Accounting History," Journal of Cost Management, 1:1 (Spring, 1987), pp. 5-12.
    • (1987) Journal of Cost Management , vol.1 , Issue.1 , pp. 5-12
    • Johnson, H.T.1
  • 11
    • 0038214999 scopus 로고
    • Activity Management: Reviewing the Past and Future of Cost Management
    • Winter
    • Johnson, H.T., "Activity Management: Reviewing the Past and Future of Cost Management," Journal of Cost Management, 3:4 (Winter, 1990), pp. 4-7.
    • (1990) Journal of Cost Management , vol.3 , Issue.4 , pp. 4-7
    • Johnson, H.T.1
  • 12
    • 0000877451 scopus 로고
    • Activity-Based Management: Past, Present, and Future
    • Spring
    • Johnson, H.T., "Activity-Based Management: Past, Present, and Future," The Engineering Economist, 36:2 (Spring, 1991), pp. 219-238.
    • (1991) The Engineering Economist , vol.36 , Issue.2 , pp. 219-238
    • Johnson, H.T.1
  • 15
    • 0002838834 scopus 로고
    • Using Activity-Based Costing to Achieve Manufacturing Excellence
    • Summer
    • Turney, P.B., "Using Activity-Based Costing to Achieve Manufacturing Excellence," Journal of Cost Management, 3:2 (Summer, 1989), pp. 23-31.
    • (1989) Journal of Cost Management , vol.3 , Issue.2 , pp. 23-31
    • Turney, P.B.1
  • 16
    • 0003032619 scopus 로고
    • A Small Business is Not a Little Big Business
    • July-August
    • Welsh, J.A., and J.F. White, "A Small Business is Not a Little Big Business," Harvard Business Review (July-August, 1981), pp. 18-32.
    • (1981) Harvard Business Review , pp. 18-32
    • Welsh, J.A.1    White, J.F.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.