Mostra el registre d'ítem simple

dc.contributor.authorFitó Bertran, Maria Àngels
dc.contributor.authorLlobet, Joan
dc.contributor.authorCugueró Escofet, Natalia
dc.date.accessioned2018-04-17T13:37:00Z
dc.date.available2018-04-17T13:37:00Z
dc.date.issued2018-02
dc.identifier.citationFitó Betran, M. À.; Llobet, J.; Cugueró, N. The activity-based costing model trajectory: A path of lights and shadows. "Intangible Capital", Febrer 2018, vol. 14, núm. 1, p. 146-161.
dc.identifier.issn1697-9818
dc.identifier.urihttp://hdl.handle.net/2117/116402
dc.description.abstractPurpose: To present a literature review showing the trajectory of the ABC model. Design/methodology: Literature review. Findings: This paper analyzes the history of the ABC model and its dissemination process, in the form of articles published in the specialized press. Research limitations/implications: The bibliometric study has been carried out based on specialized journals. Practical implications: Before a new strategic management tool is adopted, its strategic or operational contribution to the organization should be analyzed. The adoption of new tools based on current trends or as part of mimetic processes, could imply financial investments that do not produce the desired effects. Originality/value: This work is an analysis of the trajectory of the ABC model from its appearance to the present time.
dc.format.extent16 p.
dc.language.isoeng
dc.publisherOmniaScience
dc.rightsAttribution-NonCommercial 3.0 Spain
dc.rights.urihttp://creativecommons.org/licenses/by-nc/3.0/es/
dc.subjectÀrees temàtiques de la UPC::Economia i organització d'empreses::Comptabilitat i control financer
dc.subject.lcshCost control
dc.subject.otherActivity-based costing
dc.subject.otherImplementation process
dc.subject.otherProcess of dissemination
dc.subject.otherCost management tools
dc.titleThe activity-based costing model trajectory: A path of lights and shadows
dc.typeArticle
dc.subject.lemacCost -- Control
dc.identifier.doi10.3926/ic.1107
dc.identifier.dlB-33375-2004
dc.description.peerreviewedPeer Reviewed
dc.rights.accessOpen Access
local.citation.publicationNameIntangible Capital
local.citation.volume14
local.citation.number1
local.citation.startingPage146
local.citation.endingPage161


Fitxers d'aquest items

Thumbnail

Aquest ítem apareix a les col·leccions següents

Mostra el registre d'ítem simple