COULD ABC THREATEN THE SURVIVAL OF YOUR COMPANY - The activity-based analysis of this pen manufacturer's new product line suggested to management that a rational response would be to close it down. But such a move would discourage its strategic business teams from taking risks, a key ingredient in its competitive market strategy
|Year of publication:||
|Authors:||Palmer, Richard J.; Vied, Michael|
Management accounting. - New York, NY, ISSN 0025-1690, ZDB-ID 2063414. - Vol. 80.1998, 5, p. 33-38
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