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Activity-based costing : (Record no. 22271)

000 -LEADER
fixed length control field 01363naa a2200217uu 4500
001 - CONTROL NUMBER
control field 7012915441523
003 - CONTROL NUMBER IDENTIFIER
control field OSt
005 - DATE AND TIME OF LATEST TRANSACTION
control field 20190211162429.0
008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION
fixed length control field 070129s2007 xx ||||gr |0|| 0 eng d
999 ## - SYSTEM CONTROL NUMBERS (KOHA)
Koha Dewey Subclass [OBSOLETE] PHL2MARC21 1.1
041 ## - LANGUAGE CODE
Language code of text/sound track or separate title eng
100 1# - MAIN ENTRY--PERSONAL NAME
Personal name DRIVER, Michaela
9 (RLIN) 3063
245 10 - TITLE STATEMENT
Title Activity-based costing :
Remainder of title
260 ## - PUBLICATION, DISTRIBUTION, ETC.
Place of publication, distribution, etc. West Yorkshire, England :
Name of publisher, distributor, etc. MCB University Press,
Date of publication, distribution, etc. 2001
520 3# - SUMMARY, ETC.
Summary, etc. This paper examines activity-based costing (ABC) as a tool for organizational learning. More specifically, it is suggested that ABC can help business organizations engage in adaptive as well as generative learning. ABC facilitates adaptive learning by supporting continuous improvement and the management of existing knowledge. It facilitates generative learning by supporting the development of a learning culture and the social context in which new mental models can be developed. Important guidelines for implementing ABC to enhance organizational learning are distilled from a mini case study of a health care services provider
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Health care
9 (RLIN) 12698
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Learning
9 (RLIN) 16418
650 #4 - SUBJECT ADDED ENTRY--TOPICAL TERM
Topical term or geographic name entry element Organizational learning
9 (RLIN) 12391
773 08 - HOST ITEM ENTRY
Title The Learning Organization : an international journal
Related parts 8, 3 and 4, p. 94-405
Place, publisher, and date of publication West Yorkshire, England : MCB University Press, 2001
International Standard Serial Number ISSN 0969-6474
Record control number
942 ## - ADDED ENTRY ELEMENTS (KOHA)
Koha item type Periódico
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20070129
Operator's initials, OID (RLIN) 1544^b
Cataloger's initials, CIN (RLIN) Carolina
998 ## - LOCAL CONTROL INFORMATION (RLIN)
-- 20091214
Operator's initials, OID (RLIN) 1554^b
Cataloger's initials, CIN (RLIN) Daiane

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