{"title":"ABC,战略和业务单位绩效","authors":"Karen Frey, Lawrence A Gordon","doi":"10.1016/S1096-4738(99)80001-3","DOIUrl":null,"url":null,"abstract":"<div><p>The primary objective of the research reported in this article is to examine whether the performance effects of ABC are contingent upon the competitive strategy being deployed. The empirical findings of the study show that the use of ABC is associated with better performance at the business unit level. However, this association appears to be driven primarily by the group of business units following a product differentiation strategy, as contrasted to the group following a cost leadership strategy.</p></div>","PeriodicalId":100690,"journal":{"name":"International Journal of Applied Quality Management","volume":"2 1","pages":"Pages 1-23"},"PeriodicalIF":0.0000,"publicationDate":"1999-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://sci-hub-pdf.com/10.1016/S1096-4738(99)80001-3","citationCount":"22","resultStr":"{\"title\":\"ABC, strategy and business unit performance\",\"authors\":\"Karen Frey, Lawrence A Gordon\",\"doi\":\"10.1016/S1096-4738(99)80001-3\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<div><p>The primary objective of the research reported in this article is to examine whether the performance effects of ABC are contingent upon the competitive strategy being deployed. The empirical findings of the study show that the use of ABC is associated with better performance at the business unit level. However, this association appears to be driven primarily by the group of business units following a product differentiation strategy, as contrasted to the group following a cost leadership strategy.</p></div>\",\"PeriodicalId\":100690,\"journal\":{\"name\":\"International Journal of Applied Quality Management\",\"volume\":\"2 1\",\"pages\":\"Pages 1-23\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"1999-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://sci-hub-pdf.com/10.1016/S1096-4738(99)80001-3\",\"citationCount\":\"22\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"International Journal of Applied Quality Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://www.sciencedirect.com/science/article/pii/S1096473899800013\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"International Journal of Applied Quality Management","FirstCategoryId":"1085","ListUrlMain":"https://www.sciencedirect.com/science/article/pii/S1096473899800013","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The primary objective of the research reported in this article is to examine whether the performance effects of ABC are contingent upon the competitive strategy being deployed. The empirical findings of the study show that the use of ABC is associated with better performance at the business unit level. However, this association appears to be driven primarily by the group of business units following a product differentiation strategy, as contrasted to the group following a cost leadership strategy.