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Keywords: Activity‐based‐costing
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Journal Articles
Implementation considerations for activity‐based cost systems in service firms: the unavoidable challenge
Available to Purchase
Journal:
Management Decision
Management Decision (1995) 33 (6): 57–63.
Published: 01 August 1995
...Soren Kock Aims to increase the knowledge about benefits and drawbacks when a service firm implements activity‐based cost systems as a managerial tool for calculating the costs of different services. States that an activity‐based costing system has its starting‐point in a customer′s total perceived...
