Fokus i aktivitetsbaseret omkostning?
Activity-based costing
Forfatterne bemærker, at det aktivitetsbaserede omkostningssystem er indadvendt og fokuserer på et for lavt analyseniveau. På den anden side understreger de vigtigheden af at tage hensyn til kapitalomkostningerne for at bringe strategien tilbage i resultatmålingerne.
Activity-based costing
Authors note that activity-based costing system is introspective and focuses on a level of analysis which is too low. On the other hand, they undescore the importance to consider the cost of capital in order to bring strategy back into performance measures.
Activity-based costing