The consequences of implementation of activity based techniques from the perspective of accountants and operational managers. This study offers evidence that these techniques are not simply a method for shuffling overheads between products, but in fact have positive implications.
Andrew L. Friedman is Professor of Management and Economics at Bristol University, UK and Managing Director of PARN. He has written 26 books and many articles which have appeared in adjudicated journals. Many of these publications cover CPD and most other aspects of professional body activities.