SSRN Electronic Journal · 2007 · 12 citations · 14 references
BusinessEconomicsCost ManagementActivity-based CostingCost AnalysisLifecycle CostingProcess CostingActivity CostingActivity-based Cost ReductionActivity-based Costing In HealthcareLiterature Review DesignState-of-the-art Review
14
The balanced scorecard: Translating strategy into action
Long Range Planning · 1997 · 8.3K citations
Measure Costs Right: Make the Right Decisions
Robin Cooper, Robert S. Kaplan · Harvard business review · 1988 · 1K citations
Accounting for Decision Making and Control
Jerrold L. Zimmerman, Massood Yahya‐Zadeh · Issues in Accounting Education · 2011 · 665 citations · Full text