PROFILE - SPC Enhances ABC - Activity-based costing is a widely accepted cost management tool with documented benefits, but there is great potential for managers to misuse ABC information. By incorporating statistical process control data into the equation, managers can make better improvement decisions.
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|Authors:||Crance, Joseph ; Castellano, Joseph ; Roehm, Harper A.|
Industrial management : the magazine for better management in industry. - Norcross, Ga. : Institute of Industrial Engineers, ISSN 0019-8471, ZDB-ID 4108498. - Vol. 43.2001, 6, p. 27-33
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