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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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Bibliografiset tiedot
Julkaisussa:Revista Contemporânea de Contabilidade
Päätekijä: Maria João Cardoso Vieira Machado
Aineistotyyppi: Artigo
Kieli:Inglês
Julkaistu: Universidade Federal de Santa Catarina 2012
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Linkit:https://www.redalyc.org/articulo.oa?id=76224786009
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