Should Activity‐based Costing be Considered as the Costing Method of Choice for Total Quality Organizations?
- 1 October 1994
- journal article
- Published by Emerald Publishing in The TQM Magazine
- Vol. 6 (5) , 57-63
- https://doi.org/10.1108/09544789410067862
Abstract
Managers of contemporary organizations are continually examining modern management techniques with a view to adopting best management practices and thus gain competitive advantage. The danger is that managers will adopt a functional stance and consider only narrowly defined management techniques contained within a functional specialism, for example finance or operations management, considering the inter‐functional implications of developing a particular technique. Describes activity‐based costing/management, total quality management and quality costing and considers the extent to which these techniques are interdependent and appropriate for a total quality organization.Keywords
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