A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann
This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to analyze the strategic dimension of the methods described...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI)
2019
|
| Subjects: | |
| Online Access: | https://ir.uitm.edu.my/id/eprint/29287/1/29287.pdf |