Activity-based costing vs theory of constraints : an empirical study into their effect on the cost performance of NPD initiatives
Year of publication: |
2014
|
---|---|
Authors: | Al-Zu'bi, Zu'bi M. F. ; Khamees, Basheer Ahmad |
Published in: |
International journal of economics and finance. - Toronto, ISSN 1916-971X, ZDB-ID 2531850-0. - Vol. 6.2014, 12, p. 157-165
|
Subject: | activity based costing | theory of constraints | new product development | Produktentwicklung | New product development | Prozesskostenrechnung | Activity-based costing | Kostenmanagement | Cost management | Engpass | Bottleneck | Kostenrechnung | Cost accounting |
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