TY  - JOUR
AB  - Describes the important role of activity‐based management in determining the direction for those managing change. Explores the importance to the implementation of change of the understanding of cost in business as opposed to simply the desire to improve the way things are done. Concludes that managers should be clear about their direction for change before committing resources to the task.
VL  - 8
IS  - 2
SN  - 0954-478X
DO  - 10.1108/09544789610114858
UR  - https://doi.org/10.1108/09544789610114858
AU  - Clarke Paul
AU  - Bellis‐Jones Robin
PY  - 1996
Y1  - 1996/01/01
TI  - Activity‐based cost management in the management of change
T2  - The TQM Magazine
PB  - MCB UP Ltd
SP  - 43
EP  - 48
Y2  - 2024/04/25
ER  -