Activity-based costing for competition against generic products: the case of an herbicide product company

• Main Authors: Foong, Soon Yau, Ho, Beng Seng
• Format: Article
• Language: English
• Published: Asia-Pacific Management Accounting Association, Accounting Research Institute & Faculty of Accountancy and UPENA, Universiti Teknologi MARA 2009
• Online Access: http://psasir.upm.edu.my/id/eprint/12925/1/Activity.pdf; http://psasir.upm.edu.my/id/eprint/12925/; http://ari.uitm.edu.my/vol-4-issue-1-july-2009/171-apmaj-vol-4-issue-1-4.html
• Institution: Universiti Putra Malaysia

Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise...