Applying activity-based costing information to improve the managerial decisions of market orientation

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题名:	Applying activity-based costing information to improve the managerial decisions of market orientation
作者:	Chiung-Yao Huang;Yu-Cheng Chen;Shyh-Rong Fang;Anchor Y. Lin
贡献者:	Dept. of Accounting and Information Systems;Asia University;Dept. of Business Administration;National Chung Hsing University;Dept. of Finance;National Chung Hsing University;Dept. of Business Administration;National Chung Hsing University;Dept. of Finance;National Chung Hsing University
关键词:	Activity-based costing?Market Orientation?Competitor Orientation?Inter-functional Coordination?Customer Orientation
日期:	2008-01-24
上传时间:	2009-12-10 02:21:58 (UTC+0)
出版者:	亞洲大學會計與資訊學系
摘要:	This study explores some questions which few researches are involved in our knowledge, but they trouble the managers of the case study. Basing on the approach of information process, this study aims to contribute to Activity-Based Costing literature by linking the relationship between Activity-Based Costing and managerial decisions of market orientation. Besides, this study also contributes to the firm practical operating by applying the philosophy of market orientation to ABC system implementation. In summary, this study focuses on how Activity-Based Costing information could use to response a special order, reduce inter-departmental conflicts, and manage the customer relationships. The case study in a high-tech industry is provided to illustrate the potential for improving managerial decision of market orientation when Activity-Based Costing system is utilized versus traditional accounting systems.
關聯:	亞洲大學2008兩岸會計資訊與管理論壇 :23
显示于类别:	[會計與資訊學系] 會議論文

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