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Applying activity-based costing in a supply chain environment

✍ Scribed by Manuel Schulze; Stefan Seuring; Christian Ewering


Book ID
113655390
Publisher
Elsevier Science
Year
2012
Tongue
English
Weight
365 KB
Volume
135
Category
Article
ISSN
0925-5273

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## Abstract Research and Development investments in the pharmaceutical industry are continuously increasing, resulting in mounting pressure to improve efficiency in terms of output versus cost. Overall, traditional cost accounting methods do not improve effectiveness of pharmaceutical development a