Applying activity-based costing information to improve managerial decisions in relation to market orientation

Yu-Cheng Chen, Chiung-Yao Huang, Anchor Y. Lin and Stephanie Wei-Ling Huang

International Journal of Management and Enterprise Development, 2010, vol. 9, issue 2, 117-131

Abstract: Based on the approach of information process, this study aims to contribute to the activity-based costing (ABC) literature by linking the relationship between ABC information and the managerial decisions of market orientation. This study also contributes to the practical operation of a firm by applying the philosophy of market orientation to the implementation of an ABC system. In summary, this study focuses on how ABC information could be used in response to special orders, reduce inter-departmental conflicts and to manage customer relationships.

Keywords: activity-based costing; ABC; market orientation; competitor orientation; inter-functional coordination; competition; customer orientation; managerial decisions; costing information; special orders; inter-departmental conflicts; customer relationship management; CRM; Taiwan. (search for similar items in EconPapers)
Date: 2010
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Persistent link: https://EconPapers.repec.org/RePEc:ids:ijmede:v:9:y:2010:i:2:p:117-131

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