Suitability of Activity – Based Costing for Lean Business Concept
Suitability of Activity – Based Costing for Lean Business Concept
Author(s): Bojana Novićević Čečević, Ljilja AntićSubject(s): Business Economy / Management
Published by: Универзитет у Нишу
Keywords: lean concept; activity-based costing; elimination of waste; performance measurement
Summary/Abstract: Lean business concept is characterized by securing the required customer value, quick product delivery, elimination of all forms of waste both from production and from all business processes in the company. In order to successfully respond to such requests, company managers need an appropriate information base. One of the possible information bases is activity-based costing. The paper deals with the issue of application and suitability of activity-based costing for lean business concept.
Journal: FACTA UNIVERSITATIS - Economics and Organization
- Issue Year: 14/2017
- Issue No: 4
- Page Range: 307-319
- Page Count: 13
- Language: English