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Cost & Effect: Using Integrated Cost Systems to Drive Profitability and Performance
Preface 1. Introduction: Cost and Performance Management Systems 2. Four-Stage Model for Designing Cost and Performance Measurement Systems 3. Stage II: Standard Cost and Flexible Budgeting SystemsExpand
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Measure Costs Right: Make the Right Decisions
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Interorganizational cost management and relational context
Abstract Many firms today form alliances with their suppliers and customers that do not fit into the classical dichotomy of hierarchies and markets. The emergence of so-called hybrid relational formsExpand
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Activity-based Systems: Measuring the Costs of Resource Usage
This paper describes the conceptual basis for the design and use of newly emerging activity-based cost (ABC) systems. TVaditional cost systems use volume-driven allocation bases, such as direct laborExpand
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The syntax and semantics of when-questions
This paper presents a novel account of the syntax and semantics of questions, making use of the framework for linguistic description developed by Richard Montague. Expand
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Target costing and value engineering
* Executive Summary* How Firms Compete Using the Confrontation Strategy* The Role of Cost Management in Confrontation Strategy* The Research Project* An Overview of Target Costing and ValueExpand
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Quantification and Syntactic Theory
I: Syntax and Model-Theoretic Semantics.- II: A Fragment of English.- III: Quantifier Storage.- IV: Storage and wh-Phenomena and the Theory of Grammar.- V: Presupposition and Quantification. Expand
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Records and Record Types in Semantic Theory
  • R. Cooper
  • Computer Science
  • J. Log. Comput.
  • 1 April 2005
This paper explores possibilities for formulating linguistic semantics in terms of records and record types of the kind used in recent developments of Martin-Lof type theory. Expand
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Type Theory and Semantics in Flux
A frequent assumption in computational and corpus linguistics as well as theoretical linguistics is that words are associated with a fairly small set of meanings, statically defined in a lexicalExpand
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Design of Cost Management Systems
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