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Barriers to successful implementation of ABC for continuous improvement: A case study

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  • Waeytens, Dominique
  • Bruggeman, Werner

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  • Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
    • Handle: RePEc:eee:proeco:v:36:y:1994:i:1:p:39-52
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    Cited by:

    1. Schneeweiss, Ch., 1998. "On the applicability of activity based costing as a planning instrument," International Journal of Production Economics, Elsevier, vol. 54(3), pages 277-284, May.
    2. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    3. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    4. Groot, Tom L. C. M., 1997. "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda 0046, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    5. Andrade, M. C. & Pessanha Filho, R. C. & Espozel, A. M. & Maia, L. O. A. & Qassim, R. Y., 1999. "Activity-based costing for production learning," International Journal of Production Economics, Elsevier, vol. 62(3), pages 175-180, September.
    6. Gunasekaran, A. & Sarhadi, M., 1998. "Implementation of activity-based costing in manufacturing," International Journal of Production Economics, Elsevier, vol. 56(1), pages 231-242, September.
    7. Rafael Araujo Sousa Farias, 2016. "Interorganizational Cost Management Study on Inhibitor," International Business Research, Canadian Center of Science and Education, vol. 9(3), pages 68-78, March.
    8. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.

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