Drury, Colin and Tayles, Mike (2001) System breakdown: how good is your company's cost information? Financial management. pp. 36-40. ISSN 1471-9185
Abstract

Provides information on a survey about cost system design and profitability analysis. Purpose of using profitability analysis; Problem in most organization's cost system; Impact of the size and type of business on the adoption of activity-based costing; Factors that influence the sophistication of the costing systems and the information extracted.

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