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Applying activity-based costing information to improve managerial decisions in relation to market orientation

Author

Listed:
  • Yu-Cheng Chen
  • Chiung-Yao Huang
  • Anchor Y. Lin
  • Stephanie Wei-Ling Huang

Abstract

Based on the approach of information process, this study aims to contribute to the activity-based costing (ABC) literature by linking the relationship between ABC information and the managerial decisions of market orientation. This study also contributes to the practical operation of a firm by applying the philosophy of market orientation to the implementation of an ABC system. In summary, this study focuses on how ABC information could be used in response to special orders, reduce inter-departmental conflicts and to manage customer relationships.

Suggested Citation

  • Yu-Cheng Chen & Chiung-Yao Huang & Anchor Y. Lin & Stephanie Wei-Ling Huang, 2010. "Applying activity-based costing information to improve managerial decisions in relation to market orientation," International Journal of Management and Enterprise Development, Inderscience Enterprises Ltd, vol. 9(2), pages 117-131.
    • Handle: RePEc:ids:ijmede:v:9:y:2010:i:2:p:117-131
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