DocumentCode
875208
Title
Cost management by activity identification
Author
Bainbridge, A.F.
Volume
3
Issue
1
fYear
1993
fDate
2/1/1993 12:00:00 AM
Firstpage
27
Lastpage
31
Abstract
The author presents the initial steps in the application of the principles of activity-based costing, a tool in the discipline of management accounting which is beginning to be used in industry, particularly in the USA, to steer the application of resources and the identification of effective courses of action for management. To the extent that the technique bears on management tactics and the setting of objectives, the principles can also be applied outside manufacturing industry, with valuable gains in targetting the application of resources
Keywords
economics; management; USA; activity identification; activity-based costing; cost management; management accounting;
fLanguage
English
Journal_Title
Engineering Management Journal
Publisher
iet
ISSN
0960-7919
Type
jour
Filename
205076
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