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sharman 1994

Activity-Based Costing and Total Quality Management

.... to trace historical costs (resources consumed) to activities and then, through those activities, to products or services provided (Sharman, 1994; Tavana & ....
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Activity-Based Cost Accounting In recent years, activity-based ...

.... Indeed, ABC was the first indication that some organizations received that they had internal customers (Hobdy, Thomson & Sharman, April 1994, p. 35). ....
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