How could activity-based costing shift the emphasis from


1. Refer to the Managerial Application ‘‘Conflicts in an Incentive Compensation Plan.'' What were the conflicting incentives facing the divisional controllers?

2. How could activity-based costing shift the emphasis from managing overhead to managing supplier relations?

3. Refer to the Managerial Application ‘‘Does Customer Satisfaction Pay Off ?'' What links between customer satisfaction and companies' financial performance did the researchers find?

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Cost Accounting: How could activity-based costing shift the emphasis from
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