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Should Activity‐based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?

Should Activity‐based Costing be Considered as the Costing Method of Choice for Total Quality... Managers of contemporary organizations are continually examining modern management techniques with a view to adopting best management practices and thus gain competitive advantage. The danger is that managers will adopt a functional stance and consider only narrowly defined management techniques contained within a functional specialism, for example finance or operations management, considering the inter‐functional implications of developing a particular technique. Describes activity‐based costing/management, total quality management and quality costing and considers the extent to which these techniques are interdependent and appropriate for a total quality organization. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png The TQM Magazine Emerald Publishing

Should Activity‐based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?

The TQM Magazine , Volume 6 (5): 7 – Oct 1, 1994

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References (16)

Publisher
Emerald Publishing
Copyright
Copyright © 1994 MCB UP Ltd. All rights reserved.
ISSN
0954-478X
DOI
10.1108/09544789410067862
Publisher site
See Article on Publisher Site

Abstract

Managers of contemporary organizations are continually examining modern management techniques with a view to adopting best management practices and thus gain competitive advantage. The danger is that managers will adopt a functional stance and consider only narrowly defined management techniques contained within a functional specialism, for example finance or operations management, considering the inter‐functional implications of developing a particular technique. Describes activity‐based costing/management, total quality management and quality costing and considers the extent to which these techniques are interdependent and appropriate for a total quality organization.

Journal

The TQM MagazineEmerald Publishing

Published: Oct 1, 1994

Keywords: Activity‐based costing; Business performance; Cost effectiveness; Cost of quality; Improvement; Justification; Management accounting; Performance measurement; Tangible benefits; TQM

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