학술논문
Using ABC to identify cost drivers in a manufacturing...
Document Type
Article
Source
Journal of Cost Management; Sep/Oct97, Vol. 11 Issue 5, p22, 7p, 1 Diagram, 10 Charts
Subject
Language
ISSN
10928057
Abstract
Analyzes the pricing and manufacturing costs for Midwest Plastics' basic colors using activity-based costing (ABC). Overview of the manufacturing process in the company; Major manufacturing cost drivers; Intangible factors other than cost.