...A. Gunasekaran; H.B. Marri; Y.Y. Yusuf In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and methods. One such method is the activity‐based costing (ABC) method which...

...A. Gunasekaran The objective of a cost management system is to provide accurate and useful information to help companies in utilizing their valuable resources for producing quality goods and services in a competitive environment. Activity‐based costing (ABC) has been found more appropriate...

... with an indication of its potential for operational and strategic decision making. We speculate that such a model might be more widely adopted to allow banks to focus effectively on the most profitable segments of their business. Activity‐based costing Activity sampling Banking Profitability Transactional...

... between extremely high and low levels, top management should select an appropriate PCS to motivate managers to keep their inventories close to the optimum levels. Absorption costs Activity‐based costing Direct costs Product costs Variable costs The Japanese strategy of an unceasing search...

..., only some parts are reported here. © MCB UP Limited 1997 Activity‐based costing Management accounting Multinationals Singapore Small firms Transfer pricing This study was assisted by the Institute of Certified Public Accountants of Singapore (ICPAS)’s Management Accounting...

.... In essence an activity‐based costing (ABC) system is simulated by other means to those provided by bespoke ABC software. Uses evidence from the Australian implementation of an ABC system to examine the benefits of adopting PC database software and presents examples of the database model elements employed...