| 000 | 01164nam a2200265 4500 | ||
|---|---|---|---|
| 003 | OSt | ||
| 005 | 20220628093416.0 | ||
| 020 | _a9781859713372 | ||
| 040 |
_bEng _cHITLIB _dHITLIB _erda |
||
| 041 | _aEng | ||
| 050 |
_aHF5635 _bRRI |
||
| 100 | 1 |
_a Friedman, Andrew L _eAuthor |
|
| 245 |
_aSuccess and failure of activity-based techniques : _ba long-term perspective / _cAndrew L Friedman and Stephen R Lyne |
||
| 264 |
_aLondon : _b CIMA, _c1999. |
||
| 300 | _avii, 140 pages | ||
| 336 |
_2rdacontent _atext _btxt |
||
| 337 |
_2rdamedia _aunmediated _bn |
||
| 338 |
_2rdacarrier _avolume _bnc |
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| 504 | _aIncludes references. | ||
| 520 | _aPresents six case studies of companies that have implemented ABT. Emphasises the need for ABT to be supported by senior management, to have a compelling business need, and to be integral to the whole organisational structure if it is to succeed. Some of the reasons for failure include insufficient resources, departure of key individuals, technical problems and staff resistance | ||
| 650 | 0 | _aActivity-based costing. | |
| 650 | 0 | _aManagerial accounting | |
| 700 | 1 |
_aLyne Stephen R _eCo-author |
|
| 942 |
_2lcc _cBK |
||
| 999 |
_c3056 _d3056 |
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