Quality, cost and delivery performance indicators and activity-based costing

• Main Authors: Manalo, Romeo G., Manalo, Marivic V.
• Format: text
• Published: Animo Repository 2010
• Subjects: Activity-based costing; Cost accounting; Quality control; Service-level agreements; Accounting
• Online Access: https://animorepository.dlsu.edu.ph/faculty_research/3877
• Institution: De La Salle University

This paper addresses an important issue -the nature of and evidence for success in the transfer costing of internal or shared services and products within a company. The case of Activity-Based Costing (ABC) is used to explore how the proponents have developed a framework linking Quality, Cost and De...