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Barriers to successful implementation of ABC for continuous improvement: A case study

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  • Waeytens, Dominique
  • Bruggeman, Werner

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  • Waeytens, Dominique & Bruggeman, Werner, 1994. "Barriers to successful implementation of ABC for continuous improvement: A case study," International Journal of Production Economics, Elsevier, vol. 36(1), pages 39-52, August.
    • Handle: RePEc:eee:proeco:v:36:y:1994:i:1:p:39-52
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    Cited by:

    1. Schneeweiss, Ch., 1998. "On the applicability of activity based costing as a planning instrument," International Journal of Production Economics, Elsevier, vol. 54(3), pages 277-284, May.
    2. Gunasekaran, A. & Sarhadi, M., 1998. "Implementation of activity-based costing in manufacturing," International Journal of Production Economics, Elsevier, vol. 56(1), pages 231-242, September.
    3. John Brierley & Christopher Cowton & Colin Drury, 2001. "Research into product costing practice: a European perspective," European Accounting Review, Taylor & Francis Journals, vol. 10(2), pages 215-256.
    4. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    5. Groot, Tom L. C. M., 1997. "Activity-based costing in the food industry: an international comparison of American and Dutch food producing companies," Serie Research Memoranda 0046, VU University Amsterdam, Faculty of Economics, Business Administration and Econometrics.
    6. Rafael Araujo Sousa Farias, 2016. "Interorganizational Cost Management Study on Inhibitor," International Business Research, Canadian Center of Science and Education, vol. 9(3), pages 68-78, March.
    7. Andrade, M. C. & Pessanha Filho, R. C. & Espozel, A. M. & Maia, L. O. A. & Qassim, R. Y., 1999. "Activity-based costing for production learning," International Journal of Production Economics, Elsevier, vol. 62(3), pages 175-180, September.
    8. Sven Modell, 2002. "Institutional perspectives on cost allocations: integration and extension," European Accounting Review, Taylor & Francis Journals, vol. 11(4), pages 653-679.

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