Gunasekaran, A.; Marri, H.B.; Yusuf, Y.Y. - In: Managerial Auditing Journal 14 (1999) 6, pp. 286-293
In present day manufacturing organizations, performance measurements play an important role in providing strategic directions and developing corresponding operational policies and methods. One such method is the activity‐based costing (ABC) method which calculates the cost of activities and...