Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise...
| Main Authors: | , |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
Accounting Research Institute, Faculty of Accountancy & UiTM Press
2009
|
| Online Access: | https://ir.uitm.edu.my/id/eprint/184/ |
| _version_ | 1848802291520372736 |
|---|---|
| author | Foong, Soon-Yau Ho, Ben-Seng |
| author_facet | Foong, Soon-Yau Ho, Ben-Seng |
| author_sort | Foong, Soon-Yau |
| building | UiTM Institutional Repository |
| collection | Online Access |
| description | Activity-based costing (ABC) enables management to use activity cost information to
formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise its pricing strategy to compete with the generic herbicide products, as the patent protection of its main herbicide product is coming to an end. The management of DCPM faces serious challenges of not only having to sustain its market share but also to achieve the profit target expected by its parent company. |
| first_indexed | 2025-11-14T21:21:01Z |
| format | Article |
| id | uitm-184 |
| institution | Universiti Teknologi MARA |
| institution_category | Local University |
| language | English |
| last_indexed | 2025-11-14T21:21:01Z |
| publishDate | 2009 |
| publisher | Accounting Research Institute, Faculty of Accountancy & UiTM Press |
| recordtype | eprints |
| repository_type | Digital Repository |
| spelling | uitm-1842022-12-28T06:59:13Z https://ir.uitm.edu.my/id/eprint/184/ Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng apmaj Foong, Soon-Yau Ho, Ben-Seng Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise its pricing strategy to compete with the generic herbicide products, as the patent protection of its main herbicide product is coming to an end. The management of DCPM faces serious challenges of not only having to sustain its market share but also to achieve the profit target expected by its parent company. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en https://ir.uitm.edu.my/id/eprint/184/3/184.pdf Foong, Soon-Yau and Ho, Ben-Seng (2009) Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng. (2009) Asia-Pacific Management Accounting Journal (APMAJ) <https://ir.uitm.edu.my/view/publication/Asia-Pacific_Management_Accounting_Journal_=28APMAJ=29.html>, 4 (1). pp. 65-80. ISSN 1675-3194 https://apmaj.uitm.edu.my/ |
| spellingShingle | Foong, Soon-Yau Ho, Ben-Seng Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title | Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title_full | Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title_fullStr | Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title_full_unstemmed | Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title_short | Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng |
| title_sort | activity-based costing for competition against generic products: the case of an herbicide product company / foong soon-yau and ho ben-seng |
| url | https://ir.uitm.edu.my/id/eprint/184/ https://ir.uitm.edu.my/id/eprint/184/ |