Article

ISO and ABC: complements or competitors?

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ISO 9000 and Activity‐Based Costing (ABC) are two useful tools for logisticians. Both of these tools can support efforts to improve customer service and/or reduce total costs. Using survey and case study methods, we investigate whether these two techniques are implemented together as complements, are kept separate, or are considered competitors for scarce resources (money, time and talent). The survey revealed that relatively few firms are using both ISO and ABC. Moreover, respondents from firms in which either ISO or ABC were implemented reported higher performance levels than those firms where both were used. Results of the case study suggest that practicing logisticians view ISO 9000 and ABC as separate initiatives. While the quality systems group led the charge to ISO registration, finance and accounting implemented the ABC model. The case firm did little to exploit potentially complementary aspects of the two tools. Indeed, there is evidence that ABC and ISO 9000 actually competed for managerial attention.

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Ketersediaan

Informasi Detail

Judul Seri

The International Journal of Logistics Management

No. Panggil

ATC LO KER i

Penerbit

United Kingdom : Emerald Insight., 2002

Deskripsi Fisik

12 p.

Bahasa

English

ISBN/ISSN

-

Klasifikasi

LO

Tipe Isi

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Tipe Media

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Tipe Pembawa

online resource

Edisi

Vol. 13 Issue: 2, pp.91-100

Subjek

Logistics
Quality
Customer service
ISO 9000

Info Detail Spesifik

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Pernyataan Tanggungjawab

Stephen G. Kerr

Versi lain/terkait

Lampiran Berkas

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