Using Activity-Based Costing for Evaluating Information Technology Related Investments in Emerging Economies: A Framework
نویسندگان
چکیده
Many firms in emerging economies invest in information technology primarily with the objective of protecting their cost advantages. This paper presents a framework for evaluating information technology investments by integrating the value chain model with activity-based costing. The proposed four-step approach is illustrated with a numerical example of a hypothetical manufacturing company seeking improvements in its cost structure.
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