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On the applicability of activity based costing as a planning instrument

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  • Schneeweiss, Ch.

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  • 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.
    • Handle: RePEc:eee:proeco:v:54:y:1998:i:3:p:277-284
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    References listed on IDEAS

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    1. 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.
    2. Salafatinos, Chris, 1996. "Modelling resource supply and demand: Expanding the utility of ABC," International Journal of Production Economics, Elsevier, vol. 43(1), pages 47-57, May.
    3. Paul Riebel, 1994. "Core features of the 'Einzelkosten- und Deckungsbeitragsrechnung'," European Accounting Review, Taylor & Francis Journals, vol. 3(3), pages 515-546.
    4. Salafatinos, Chris, 1996. "Modelling resource supply and demand: Expanding the utility of ABC," International Journal of Production Economics, Elsevier, vol. 44(3), pages 177-187, July.
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    Cited by:

    1. Comelli, Mickael & Féniès, Pierre & Tchernev, Nikolay, 2008. "A combined financial and physical flows evaluation for logistic process and tactical production planning: Application in a company supply chain," International Journal of Production Economics, Elsevier, vol. 112(1), pages 77-95, March.
    2. Askarany, Davood & Yazdifar, Hassan & Askary, Saeed, 2010. "Supply chain management, activity-based costing and organisational factors," International Journal of Production Economics, Elsevier, vol. 127(2), pages 238-248, October.
    3. Homburg, Carsten, 2005. "Using relative profits as an alternative to activity-based costing," International Journal of Production Economics, Elsevier, vol. 95(3), pages 387-397, March.
    4. C. Homburg & Julia Nasev & Philipp Plank, 2018. "The impact of cost allocation errors on price and product-mix decisions," Review of Quantitative Finance and Accounting, Springer, vol. 51(2), pages 497-527, August.

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