Abstract
In this paper, we analyze selection of investment alternatives using the Activity Costing Method (ABC), which directly relates the financial criteria to activities. The use of ABC in investment analysis can be made very effective, by relating activities to the strategic objectives and measuring monetary and non-monetary performance through activities. A numerical example is provided to illustrate the methodology developed.
Original language | English (US) |
---|---|
Pages (from-to) | 68-78 |
Number of pages | 11 |
Journal | International Journal of Industrial Engineering : Theory Applications and Practice |
Volume | 12 |
Issue number | 1 |
State | Published - 2005 |
All Science Journal Classification (ASJC) codes
- Industrial and Manufacturing Engineering