Bookcover of The Effect of Process Infrastructure on the Success of ABC
Booktitle:

The Effect of Process Infrastructure on the Success of ABC

LAP LAMBERT Academic Publishing (2016-05-30 )

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ISBN-13:

978-3-659-88277-7

ISBN-10:
3659882771
EAN:
9783659882777
Book language:
English
Blurb/Shorttext:
This work aims at testing the process infrastructure of the plant, with its two main components the plant layout and the product technology, for its mediating impact on the success of ABC in improving the plant performance. In which, despite of the theoretically proven benefits that are gained from applying ABC, its real life application showed contradictory results. Researchers claims that, there is an indirect relationship between the ABC application and its success in improving the organization’s performance that is mediated through contextual factors. An empirical study is conducted on a multinational manufacturing company working in the pharmaceutical industry in Egypt. It is found that the process infrastructure of the plant has a significant mediating impact on ABC success in improving rates of manufacturing cost and profit.
Publishing house:
LAP LAMBERT Academic Publishing
Website:
https://www.lap-publishing.com/
By (author) :
Noha Abd El-Rahman
Number of pages:
204
Published on:
2016-05-30
Stock:
Available
Category:
Business management
Price:
51.90 €
Keywords:
Activity-Based Costing (ABC), Plant layout, Process Infrastructure, Product Technology

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