{"title":"为什么传统会计会让管理者失望?","authors":"G Cokins","doi":"","DOIUrl":null,"url":null,"abstract":"<p><p>This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.</p>","PeriodicalId":79636,"journal":{"name":"Hospital materiel management quarterly","volume":"20 2","pages":"72-80"},"PeriodicalIF":0.0000,"publicationDate":"1998-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Why is traditional accounting failing managers?\",\"authors\":\"G Cokins\",\"doi\":\"\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p><p>This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.</p>\",\"PeriodicalId\":79636,\"journal\":{\"name\":\"Hospital materiel management quarterly\",\"volume\":\"20 2\",\"pages\":\"72-80\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1998-11-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Hospital materiel management quarterly\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Hospital materiel management quarterly","FirstCategoryId":"1085","ListUrlMain":"","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
This article provides an account of activity-based costing. It presents a general overview of this costing method, lists benefits and key concerns, discusses some of the impediments to its spread, and predicts its increasing use.