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Purpose – The aim of the paper is to present and illustrate a new approach for long‐range planning. Design/methodology/approach – Building on well‐tested frameworks such as activity‐based costing (ABC), life‐cycle costing (LCC) and Monte Carlo methods as well as earlier case studies,...
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En este artículo exponemos un extenso conjunto de referencias de orden historiográfico que representan el itinerario seguido hasta nuestros días por esta disciplina de la ciencia contable. Su análisis ha puesto de manifiesto que a lo largo de la historia se han sucedido constantes...
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Purpose – The aim of the paper is to present and illustrate a new approach for long-range planning. Design/methodology/approach – Building on well-tested frameworks such as activity-based costing (ABC), life-cycle costing (LCC) and Monte Carlo methods as well as earlier case studies, an...
Persistent link: https://www.econbiz.de/10004987713