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Volumn 14, Issue 6, 1999, Pages 286-293

Application of activity-based costing: Some case experiences

Author keywords

Activity based costing; Decision making; Implementation

Indexed keywords


EID: 84986121899     PISSN: 02686902     EISSN: None     Source Type: Journal    
DOI: 10.1108/02686909910280217     Document Type: Article
Times cited : (29)

References (14)
  • 1
    • 0001774576 scopus 로고
    • Cost classification in unit-based and activity-based manufacturing cost systems
    • Cooper, R. (1990), “Cost classification in unit-based and activity-based manufacturing cost systems”, Journal of Cost Management, Vol. 4 No. 3, pp. 2-14.
    • (1990) Journal of Cost Management , vol.4 , Issue.3 , pp. 2-14
    • Cooper, R.1
  • 2
    • 0000637450 scopus 로고
    • Profit priorities from activity-based costing
    • May-June
    • Cooper, R. and Kaplan, R.S. (1991), “Profit priorities from activity-based costing”, Harvard Business Review, May-June, pp. 130-7.
    • (1991) Harvard Business Review , pp. 130-137
    • Cooper, R.1    Kaplan, R.S.2
  • 3
    • 0031199063 scopus 로고    scopus 로고
    • If activity based costing is the answer, what is the question?
    • Coskins, G. (1997), “If activity based costing is the answer, what is the question?”, IIE Solutions, Vol. 29No. 8, pp. 38-42.
    • (1997) IIE Solutions , vol.29 , Issue.8 , pp. 38-42
    • Coskins, G.1
  • 4
    • 0009932966 scopus 로고
    • The practicalities of using activity-based costing
    • November
    • Jeans, M. and Morrow, M. (1989), “The practicalities of using activity-based costing”, Management Accounting, November, pp. 42-4.
    • (1989) Management Accounting , pp. 42-44
    • Jeans, M.1    Morrow, M.2
  • 6
    • 0010124505 scopus 로고    scopus 로고
    • Activity based techniques and the new management accountant
    • July/August
    • Lyne, S. and Friedman, A. (1996), “Activity based techniques and the new management accountant”, Management Accounting, July/August, pp. 34-8.
    • (1996) Management Accounting , pp. 34-38
    • Lyne, S.1    Friedman, A.2
  • 7
    • 0002848292 scopus 로고
    • Designing and implementing a new cost management system
    • Winter
    • Miller, A.J. (1992), “Designing and implementing a new cost management system”, Cost Management, Winter, pp. 41-53.
    • (1992) Cost Management , pp. 41-53
    • Miller, A.J.1
  • 9
    • 0001668224 scopus 로고
    • An economic evaluation model for advanced manufacturing systems using activity-based costing
    • Park, C.S. and Kim, G.T. (1995), “An economic evaluation model for advanced manufacturing systems using activity-based costing”, International Journal of Manufacturing Systems, Vol. 14 No. 6, pp. 439-51.
    • (1995) International Journal of Manufacturing Systems , vol.14 , Issue.6 , pp. 439-451
    • Park, C.S.1    Kim, G.T.2
  • 10
    • 0032069821 scopus 로고    scopus 로고
    • On the applicability of activity-based costing as a planning instrument
    • Schneeweiss, C. (1998), “On the applicability of activity-based costing as a planning instrument”, International Journal of Production Economics, Vol. 54 No. 3, pp. 277-84.
    • (1998) International Journal of Production Economics , vol.54 , Issue.3 , pp. 277-284
    • Schneeweiss, C.1
  • 11
    • 0002644812 scopus 로고
    • A behavioural model for implementing cost management systems
    • Winter
    • Shields, M.D. and Young, S.M. (1989), “A behavioural model for implementing cost management systems”, Journal of Cost Management, Winter, pp. 17-27.
    • (1989) Journal of Cost Management , pp. 17-27
    • Shields, M.D.1    Young, S.M.2
  • 12
    • 0031630645 scopus 로고    scopus 로고
    • Activity based costing in manufacturing: two case studies on implementation
    • Sohal, A.S. and Chung, W.W.C. (1998), “Activity based costing in manufacturing: two case studies on implementation”, Integrated Manufacturing Systems, Vol. 9 No. 3, pp. 137-46.
    • (1998) Integrated Manufacturing Systems , vol.9 , Issue.3 , pp. 137-146
    • Sohal, A.S.1    Chung, W.W.C.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.