Applying activity-based costing information to improve managerial decisions in relation to market orientation. (25th October 2010)

• Record Type: Journal Article
• Authors: Chen, Yu-Cheng; Huang, Chiung-Yao; Lin, Anchor Y.; Huang, Stephanie Wei-Ling
• Is Part Of: International journal of management and enterprise development. Volume 9:Number 2(2010)
• Page Start: 117
• Page End: 131
• Publication Date: 2010-10-25
• Subjects: activity-based costing -- ABC -- market orientation -- competitor orientation -- inter-functional coordination -- competition -- customer orientation -- managerial decisions -- costing information -- special orders -- inter-departmental conflicts -- customer relationship management -- CRM -- Taiwan; Small business -- Management -- Periodicals; Entrepreneurship -- Periodicals; 658.02205
• Languages: English
• ISSNs: 1468-4330

Abstract

Based on the approach of information process, this study aims to contribute to the activity-based costing (ABC) literature by linking the relationship between ABC information and the managerial decisions of market orientation. This study also contributes to the practical operation of a firm by applying the philosophy of market orientation to the implementation of an ABC system. In summary, this study focuses on how ABC information could be used in response to special orders, reduce inter-departmental conflicts and to manage customer relationships.