کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5081461 | 1477606 | 2010 | 11 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Supply chain management, activity-based costing and organisational factors
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کلمات کلیدی
موضوعات مرتبط
مهندسی و علوم پایه
سایر رشته های مهندسی
مهندسی صنعتی و تولید
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چکیده انگلیسی
Contributing to the SCM and ABC literature, current study first identifies different types of improvements which ABC can offer to SCM and the performance of the organisations, then it examines the extent of association between business size as well as business industry (as organisational factors) affecting the adoption of ABC in New Zealand (NZ) through using a survey questionnaire and targeting NZ qualified CIMA members. To improve SCM and organisations' performance by increasing the adoption of ABC in organisations, one of the main implications of the findings is that the adoption of ABC in smaller firms needs more attention compared with the larger firms regardless of their industries (manufacturing versus non-manufacturing firms). However, when the decision is made to implement ABC, non-manufacturing firms (rather than manufacturing firms) need more attention to proceed with a higher level of adoption of ABC.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: International Journal of Production Economics - Volume 127, Issue 2, October 2010, Pages 238-248
Journal: International Journal of Production Economics - Volume 127, Issue 2, October 2010, Pages 238-248
نویسندگان
Davood Askarany, Hassan Yazdifar, Saeed Askary,