... the costs and benefits of a satisfaction program. Design/methodology/approach This paper reports the results of a longitudinal study of a beverage distributor. Two satisfaction surveys were conducted before and after the launch of the program. Profitability was calculated using activity based costing...

...Charles C. Nielson The concept of switching costs or transaction‐specific investments has been widely used in theoretical models of industrial buyer‐seller relationships. Yet there are few empirical studies that have examined the dimensionality of switching costs. The purpose of this study...

...Thomas H. Stevenson; Frank C. Barnes; Sharon A. Stevenson Activity‐based costing (ABC) is widely proclaimed to be revolutionizing the way in which costs are allocated in business. Instead of allocating overhead costs on volume‐related bases ABC allocates costs directly to products based on activity...