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Volumn 26, Issue 3, 2008, Pages 118-154

Sanac Inc.: From ABC to time-driven ABC (TDABC) - An instructional case

Author keywords

Activity based costing (ABC); Customer profitability analysis; Logistics; Teaching case; Time driven activity based costing (TDABC)

Indexed keywords


EID: 55349138782     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jaccedu.2008.03.001     Document Type: Article
Times cited : (39)

References (13)
  • 1
    • 0000637450 scopus 로고
    • Profit priorities from activity-based costing
    • Cooper R., and Kaplan R.S. Profit priorities from activity-based costing. Harvard Business Review 69 3 (1991) 130-136
    • (1991) Harvard Business Review , vol.69 , Issue.3 , pp. 130-136
    • Cooper, R.1    Kaplan, R.S.2
  • 2
    • 0002661275 scopus 로고
    • Activity-based costing: Measuring costs of resource usage
    • Cooper R., and Kaplan R.S. Activity-based costing: Measuring costs of resource usage. Accounting Horizons 6 3 (1992) 1-13
    • (1992) Accounting Horizons , vol.6 , Issue.3 , pp. 1-13
    • Cooper, R.1    Kaplan, R.S.2
  • 3
    • 21844485881 scopus 로고
    • Aggregation, specification and measurement errors in product costing
    • Datar S., and Gupta M. Aggregation, specification and measurement errors in product costing. The Accounting Review 69 4 (1994) 567-591
    • (1994) The Accounting Review , vol.69 , Issue.4 , pp. 567-591
    • Datar, S.1    Gupta, M.2
  • 4
    • 41649107046 scopus 로고    scopus 로고
    • Time-driven activity-based costing: Exploring the underlying model
    • Everaert P., and Bruggeman W. Time-driven activity-based costing: Exploring the underlying model. Cost Management 21 2 (2007) 16-20
    • (2007) Cost Management , vol.21 , Issue.2 , pp. 16-20
    • Everaert, P.1    Bruggeman, W.2
  • 9
    • 0009160143 scopus 로고
    • The four-stage model of cost system design
    • Kaplan R.S. The four-stage model of cost system design. Management Accounting 68 1 (1990) 22-26
    • (1990) Management Accounting , vol.68 , Issue.1 , pp. 22-26
    • Kaplan, R.S.1
  • 13
    • 3543147714 scopus 로고    scopus 로고
    • Systematic approach to activity-based costing of the production planning activity in the book manufacturing industry
    • Walker C., and Wu N.L. Systematic approach to activity-based costing of the production planning activity in the book manufacturing industry. International Journal of Operations and Production Management 20 1 (2000) 103-114
    • (2000) International Journal of Operations and Production Management , vol.20 , Issue.1 , pp. 103-114
    • Walker, C.1    Wu, N.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.