SCOPUS 정보 검색 플랫폼

Volumn 31, Issue 3, 1995, Pages 25-31

Activity‐Based Costing for Purchasing Managers’ Cost and Pricing Determinations

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Indexed keywords

EID: 79952045866 PISSN: 10556001 EISSN: 1745493X Source Type: Journal
DOI: 10.1111/j.1745-493X.1995.tb00212.x Document Type: Article

Times cited : (17)

References (13)

2
- 0003953065
- For more detail on cost‐based supplier selection, see, ( New York:, McGraw Hill, 275, 77; Robert Monczka and Steven J. Trecha, “Cost–based Supplier Performance Evaluation,”Journal of Purchasing and Materials Management, Spring 1989), pp. 2–6; and Daniel L. Smytka and Michael W. Clemens, “Total Cost Supplier Selection: A Case Study,”International Journal of Purchasing and Materials Management (Winter 1993), pp. 42–51
- (1990) Purchasing and Materials Management , pp. 262-264
- Dobler¹ Burt² Lee³

3
- 84986815507
- See, for example, H. Thomas Johnson and Robert Kaplan, Relevance Lost: The Rise and Fall of Management Accounting ( Boston:, Harvard Business School Press, 1987), and B. B. Peter Turney, Common Cents: The ABC Performance Break through (Hillsboro, Oreg.: Cost Technology, 1991). For a detailed example of application of ABC to product costing, see N. S. Ong, L. E. N. Lim, and K. T. Yeo, “Manufacturing Cost Modeling for Electrical Interconnections,” International Journal of Production and Operations Management, vol. 13, no. 2 (February 1993), pp. 63–75.

4
- 0012692465
- ABC Puts Accountants on Design Team at HP
- (1993) Management Accounting , vol.75 , Issue.3 , pp. 24-25
- Merz¹ Hardy²

5
- 84986818124
- “Cost Classification in Unit‐Based and Activity‐Based Manufacturing Cost Systems,” Journal of Cost Management
- (1990) , pp. 5-6
- Cooper¹

10
- 84986827217
- Diversified Products follows the common practice of basing the fixed manufacturing overhead rate on a direct labor measure under TC. Under ABC, the rate is based on machine hours reflecting the frequent shift away from direct labor based overhead rates by firms implementing ABC. The firm implementing ABC typically does so because it recognizes that direct labor is no longer a major component of manufacturing cost and therefore should not be used in assignment of over head that does not vary with direct labor.

11
- 84986846568
- “The Rise of Activity‐Based Costing Part Three: How Many Cost Drivers Do You Need, and How Do You Select Them Journal of Cost Management
- (1989) , pp. 34-46
- Cooper¹

12
- 84986751041
- the same approach can be used to break down selling and administrative overhead into activities.

13
- 0347281951
- Cost Containment Strategies: Challenges for Strategic Purchasing in the 1990s
- and P. C. Richardson, Cost Containment: The Ultimate Advantage (New York: Free Press, 1988)
- (1993) International Journal of Purchasing and Materials Management , vol.29 , Issue.1 , pp. 17-23
- Rajagopal¹ Kenneth²

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.