ABC: An approach to cost management

dc.contributor.author	Reddy, Y.V.
dc.date.accessioned	2015-06-03T09:01:41Z
dc.date.available	2015-06-03T09:01:41Z
dc.date.issued	2006
dc.identifier.citation	Indian Journal of Accounting. 36(2); 2006; 32-38.	en_US
dc.identifier.uri	http://irgu.unigoa.ac.in/drs/handle/unigoa/1862
dc.description.abstract	Strategic cost management may be defined as the use of cost data to develop and identify superior strategies that will produce a sustainable competitive advantage. An attempt has been made in this paper to study the applicability of activity based costing for motherboards at D-Link Ltd. The study shows that ABC provides more accurate cost data to the management for pricing strategies, product mix and other decisions than conventional costing.
dc.publisher	Indian Accounting Associations	en_US
dc.subject	Commerce	en_US
dc.title	ABC: An approach to cost management	en_US
dc.type	Journal article	en_US