ABC,strategy and business unit performance |
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Institution: | 2. Department of Financial Mathematics, Kharazmi University, Tehran, Iran;3. Department of Mathematics & Computer Science, Kharazmi University, Tehran, Iran |
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Abstract: | 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. |
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