Škoda, Miroslav - In: Annals of the University of Petrosani, Economics 9 (2009) 2, pp. 263-274
The end of the 1990’s marked the beginning of new management era. Organizations such as CAM-I (Computer Aided Manufacturing-International, later renamed to Consortium for Advanced Management-International) and the National Association of Accountants had introduced Activity-based costing - a...