The Context-Specific Benefit of Use of Activity-Based Costing with Supply Chain Management and Technology Integration.
Academy of Accounting and Financial Studies Journal 2005, May, 9, 2
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Publisher Description
ABSTRACT This paper examines whether a context-specific benefit is obtained from the use of Activity-based Costing (ABC) with the business initiatives Supply Chain Management (SCM), Technology Integration (TI) Context-specific benefit is operationalized by a composite measure of financial performance, Return on Assets (ROA) Top executives of 305 firms operating in the motor carrier industry furnished information regarding use of the initiatives. Dependent variable information is obtained from financial statement data filed with the U.S. government. Multiple regression analysis is used to identify the improvement in ROA associated with 1) use of each initiative and 2) concurrent use of two initiatives.
GENRE
Business & Personal Finance
RELEASED
2005
1 May
LANGUAGE
EN
English
LENGTH
36
Pages
PUBLISHER
The DreamCatchers Group, LLC
PROVIDER INFO
The Gale Group, Inc., a Delaware corporation and an affiliate of Cengage Learning, Inc.
SIZE
321
KB
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