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Time-driven activity-based costing

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      <subfield code="c">Robert S. Kaplan, Steven R. Anderson</subfield>
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      <subfield code="a">Many companies abandoned activity-based costing because it did not capture the complexity of their operations, took too long to implement, and was too expensive to build and maintain. Here's a way around those problems</subfield>
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      <subfield code="g">November 2004 ; p. 131-138</subfield>
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