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Activity Based Costing knowledge: empirical study on small and mediumsize enterprises

The objective of this paper is to analyze the percentage rate of use and knowledge of activitybased costing (ABC) in small and medium-sized Portuguese enterprises and at the same time searching for the existence of any factors that might explain why this method is not is used among most companies. T...

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Bibliografiske detaljer
Hovedforfatter: Maria João Cardoso Vieira Machado
Format: Artigo
Sprog:Inglês
Udgivet: Universidade Federal de Santa Catarina 2012-01-01
Serier:Revista Contemporânea de Contabilidade
Online adgang:http://www.redalyc.org/articulo.oa?id=76224786009
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