Purpose – The purpose of this paper is to propose and test a unified framework of the causal relationships among six aspects of customer capital: customer targeting, ability to identify customers' needs, customer service capability, construction and management of a customer information system,...

Purpose – This paper describes the design and implementation of an activity‐based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in‐depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...

Purpose – This paper describes the design and implementation of an activity-based costing (ABC) system for a textile company in Taiwan. Design/methodology/approach – An in-depth field investigation by collecting and analyzing 39 months of field data, gathering information from files and...