A typology of cost accounting practices based on activity-based costing - a strategic cost management approach / Gregory Wegmann

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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...

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Bibliographic Details
Main Author:	Wegmann, Gregory
Format:	Article
Language:	English
Published:	Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI) 2019
Subjects:	Costs. Industrial costs Cost effectiveness
Online Access:	https://ir.uitm.edu.my/id/eprint/29287/

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