FINANCE - ACTIVITY-BASED BUDGETING - Scottish Courage Brewing tried, and eventually failed, to integrate a new activity-based budgeting system with its existing one for activity-based costing. What lessons did the company's ABB implementation team learn in the process?
Year of publication:
2002
Published in:
Management accounting. - London : Inst., ISSN 0025-1682, ZDB-ID 4141702. - 2002, p. 22-25