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Keywords: Throughput
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Journal Articles
ABC/TA for Internet retail shopping
Available to Purchase
International Journal of Retail & Distribution Management (2001) 29 (4): 149–155.
Published: 01 April 2001
...Tony Tollington; Philipp Wachter Considers some of the assumptions underpinning the utilisation of activity‐based costing (ABC) and throughput accounting (TA) systems in relation to Internet retail shopping. It shows that there is a role for both ABC and TA systems depending on where managerial...
