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 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, 4 (1). pp. 65-80. ISSN 1675-3194

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Abstract

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.

Item Type: Article
Uncontrolled Keywords: Activity-based costing; Competitive strategy; Generic product; Market competition; Value-added services
Subjects: H Social Sciences > HB Economic Theory. Demography > Value. Utility. Value added > Malaysia
H Social Sciences > HB Economic Theory. Demography > Competition. Production. Wealth > Competition. Monopolistic competition
H Social Sciences > HF Commerce > Commodities. Commercial products. Generic products > Malaysia
H Social Sciences > HF Commerce > Accounting. Bookkeeping > Cost accounting. Activity-based costing
Divisions: Accounting Research Institute (ARI)
Depositing User: Staf Pendigitan 1
Date Deposited: 01 Apr 2010 06:32
Last Modified: 20 Jun 2017 08:34
URI: http://ir.uitm.edu.my/id/eprint/184

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