Title: Applying activity-based costing information to improve managerial decisions in relation to market orientation
Authors: Yu-Cheng Chen, Chiung-Yao Huang, Anchor Y. Lin, Stephanie Wei-Ling Huang
Addresses: Department of Finance, National Chung Hsing University, Taichung 402, Taiwan. ' Department of Accounting and Information Systems, Asia University, Taichung 41354, Taiwan. ' Department of Finance, National Chung Hsing University, Taichung 402, Taiwan. ' Department of Finance, Department of Foreign Languages and Literature, Asia University, Taichung 41354, Taiwan
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.
International Journal of Management and Enterprise Development, 2010 Vol.9 No.2, pp.117 - 131
Published online: 22 Oct 2010 *Full-text access for editors Access for subscribers Purchase this article Comment on this article