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Time-Driven Activity-Based Costing
A Simpler and More Powerful Path to Higher Profits
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Līdz Robert S. Kaplan
Apraksts
Provides a solution to the problems associated with large-scale ABC implementation. This book offers a model where managers can estimate the resource demands imposed by each transaction, product, or customer, rather than rely on time-consuming and costly employee surveys.
Time-Driven Activity-Based Costing