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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Universiti Teknologi MARA, Shah Alam: Accounting Research Institute (ARI),
2019-08.
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