個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Measure Costs Right: Make the Right Decisions
內容大綱
Managers in companies selling multiple products are making strategic decisions about pricing and product mix with distorted cost information, detecting the problem only after their competitiveness and profitability have deteriorated. An alternative is activity-based costing. Virtually all of a company's activities exist to support the production and delivery of today's goods and services. Companies need not scrap their official cost systems to use activity-based methods. The two can exist simultaneously.