Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng

Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng

Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise...

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Main Authors: Foong, Soon-Yau, Ho, Ben-Seng
Format: Article
Language:English
Published: Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009
Online Access:http://ir.uitm.edu.my/id/eprint/184/
http://ir.uitm.edu.my/id/eprint/184/
http://ir.uitm.edu.my/id/eprint/184/2/AJ_FOONG%20SOON-YAU%20APMAJ%2009.pdf
id uitm-184
recordtype eprints
spelling uitm-1842019-03-08T09:32:33Z http://ir.uitm.edu.my/id/eprint/184/ Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng Foong, Soon-Yau Ho, Ben-Seng Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise its pricing strategy to compete with the generic herbicide products, as the patent protection of its main herbicide product is coming to an end. The management of DCPM faces serious challenges of not only having to sustain its market share but also to achieve the profit target expected by its parent company. Accounting Research Institute, Faculty of Accountancy & UiTM Press 2009-07 Article PeerReviewed text en http://ir.uitm.edu.my/id/eprint/184/2/AJ_FOONG%20SOON-YAU%20APMAJ%2009.pdf Foong, Soon-Yau and Ho, Ben-Seng (2009) Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng. Asia-Pacific Management Accounting Journal (APMAJ), 4 (1). pp. 65-80. ISSN 1675-3194 https://apmaj.uitm.edu.my/
repository_type Digital Repository
institution_category Local University
institution Universiti Teknologi MARA
building UiTM Institutional Repository
collection Online Access
language English
description Activity-based costing (ABC) enables management to use activity cost information to formulate more effective strategy against competitors. Based on the case of herbicide product company, this paper examines how DCPM, a subsidiary of a multinational company, uses activity cost information to revise its pricing strategy to compete with the generic herbicide products, as the patent protection of its main herbicide product is coming to an end. The management of DCPM faces serious challenges of not only having to sustain its market share but also to achieve the profit target expected by its parent company.
format Article
author Foong, Soon-Yau
Ho, Ben-Seng
spellingShingle Foong, Soon-Yau
Ho, Ben-Seng
Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
author_facet Foong, Soon-Yau
Ho, Ben-Seng
author_sort Foong, Soon-Yau
title Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
title_short Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
title_full Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
title_fullStr Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
title_full_unstemmed Activity-based costing for competition against generic products: the case of an herbicide product company / Foong Soon-Yau and Ho Ben-Seng
title_sort activity-based costing for competition against generic products: the case of an herbicide product company / foong soon-yau and ho ben-seng
publisher Accounting Research Institute, Faculty of Accountancy & UiTM Press
publishDate 2009
url http://ir.uitm.edu.my/id/eprint/184/
http://ir.uitm.edu.my/id/eprint/184/
http://ir.uitm.edu.my/id/eprint/184/2/AJ_FOONG%20SOON-YAU%20APMAJ%2009.pdf
first_indexed 2023-09-18T22:44:12Z
last_indexed 2023-09-18T22:44:12Z
_version_ 1777417115150581760

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