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

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.

Metadata

Item Type: Article
Creators:
Creators
Email / ID Num.
Foong, Soon-Yau
UNSPECIFIED
Ho, Ben-Seng
UNSPECIFIED
Divisions: Universiti Teknologi MARA, Shah Alam > Accounting Research Institute (ARI)
Journal or Publication Title: Asia-Pacific Management Accounting Journal (APMAJ)
UiTM Journal Collections: UiTM Journal > Asia-Pacific Management Accounting Journal (APMAJ)
ISSN: 1675-3194
Volume: 4
Number: 1
Page Range: pp. 65-80
Keywords: Activity-based costing; Competitive strategy; Generic product; Market competition; Value-added services
Date: July 2009
URI: https://ir.uitm.edu.my/id/eprint/184
Edit Item
Edit Item

Download

[thumbnail of AJ_FOONG SOON-YAU APMAJ 09.pdf] Text
AJ_FOONG SOON-YAU APMAJ 09.pdf

Download (525kB)

ID Number

184

Indexing

|

Statistic

Statistic details