Costing towards effectiveness [[electronic resource] /] / guest editor: Gerald Vinten

• Record Nr.: UNINA9910783217503321
• Pubbl/distr/stampa: Bradford, England, : Emerald Group Publishing, c2005
• ISBN: 1-280-50858-2; 9786610508587; 1-84544-271-7
• Descrizione fisica: 1 online resource (108 p.)
• Collana: Managerial auditing journal ; ; v.20, no. 2
• Altri autori (Persone): VintenGerald
• Disciplina: 657; 657.458
• Soggetti: Auditing, Internal; Management audit
• Lingua di pubblicazione: Inglese
• Formato: Materiale a stampa
• Livello bibliografico: Monografia
• Note generali: Description based upon print version of record.
• Nota di contenuto: CONTENTS; EDITORIAL ADVISORY BOARD; Is standard costing obsolete? Empirical evidence from Malaysia; An empirical investigation of the importance of cost-plus pricing; Scorecard for academic administration performance on the campus; The application of the interperiod tax allocation method in the Spanish firms; Budget practices case studies; The use of performance measures as an integral part of an entity's strategic plan; A forensic examination of the causal mechanisms of rework in a structural steel supply chain; Econometric analysis of marketing potential of OIC countries; Book reviews; Corrigendum
• Sommario/riassunto: Standard costing, according to various authors, is inconsistent with today'smanufacturing environment (e.g. Monden and Lee, 1993; Ferrara, 1995; Drury, 1999).Instead, to meet the intensely, competitive, global business environment, companiesshould use tools or strategies such as JIT, ABC, TQM, process reengineering, life cycleassessment and target costing.