Activity‐based cost management in the management of change

Describes the important role of activity‐based management in determining the direction for those managing change. Explores the importance to the implementation of change of the understanding of cost in business as opposed to simply the desire to improve the way things are done. Concludes that managers should be clear about their direction for change before committing resources to the task.

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Year of publication:	1996
Authors:	Clarke, Paul ; Bellis‐Jones, Robin
Published in:	The TQM Magazine. - MCB UP Ltd, ISSN 1758-6887, ZDB-ID 2024492-7. - Vol. 8.1996, 2, p. 43-48
Publisher:	MCB UP Ltd
Subject:	Activity‐based costing \| Management \| TQM

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Type of publication:	Article
Type of publication (narrower categories):	technical-paper
Language:	English
Other identifiers:	10.1108/09544789610114858 [DOI]
Source:	Other ZBW resources

Persistent link: https://www.econbiz.de/10015033462