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Conditions under which activity-based cost systems provide relevant costs.

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References

1988Measure Costs Right: Make the Right Decisions1,061 cited
1988One Cost System Isn't Enough246 cited

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2005Managers divided: Implementing ABC in a Portuguese telecommunications company142 cited
2004Explicating the design of overhead absorption procedures in UK organizations141 cited
1999

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Unbundling management accounting innovations

135 cited

2019Does community social capital affect asymmetric cost behaviour?129 cited

2010Identifying operational improvements during the design process of a time-driven ABC system: The role of collective worker participation and leadership style120 cited

2015Corporate Social Responsibility and Cost Stickiness113 cited

2021Activity-Based Costing (ABC) and Its Implication for Open Innovation108 cited