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Papers by Denis Desroches

Journal of Corporate Accounting & Finance, 2010

What kinds of companies have successful cost and profitability systems? The authors surveyed comp... more What kinds of companies have successful cost and profitability systems? The authors surveyed companies from all over the world to find out. The results show that significant investments in time and money are required, but companies that succeed see significant benefits from their cost systems and share some common traits. They have a culture that encourages employees not only to understand their costs and profits, but also to act on the information. These companies often use activity-based costing and use their systems for operational, financial, and strategic decision support. They can also determine cost and profitability at all appropriate levels—for activities, products, customers, and departments. © 2010 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2009

Many organizations want to be able to make better decisions using their cost and profitability sy... more Many organizations want to be able to make better decisions using their cost and profitability system, yet are thwarted from doing so for a variety of reasons. This article shows how organizations can improve their current systems. It discusses some unachieved goals, and also demonstrates how you can successfully support business decisions using a cost and profitability system. © 2009 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2010

What kinds of companies have successful cost and profitability systems? The authors surveyed comp... more What kinds of companies have successful cost and profitability systems? The authors surveyed companies from all over the world to find out. The results show that significant investments in time and money are required, but companies that succeed see significant benefits from their cost systems and share some common traits. They have a culture that encourages employees not only to understand their costs and profits, but also to act on the information. These companies often use activity-based costing and use their systems for operational, financial, and strategic decision support. They can also determine cost and profitability at all appropriate levels—for activities, products, customers, and departments. © 2010 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2009

Many organizations want to be able to make better decisions using their cost and profitability sy... more Many organizations want to be able to make better decisions using their cost and profitability system, yet are thwarted from doing so for a variety of reasons. This article shows how organizations can improve their current systems. It discusses some unachieved goals, and also demonstrates how you can successfully support business decisions using a cost and profitability system. © 2009 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2010

What kinds of companies have successful cost and profitability systems? The authors surveyed comp... more What kinds of companies have successful cost and profitability systems? The authors surveyed companies from all over the world to find out. The results show that significant investments in time and money are required, but companies that succeed see significant benefits from their cost systems and share some common traits. They have a culture that encourages employees not only to understand their costs and profits, but also to act on the information. These companies often use activity-based costing and use their systems for operational, financial, and strategic decision support. They can also determine cost and profitability at all appropriate levels—for activities, products, customers, and departments. © 2010 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2009

Many organizations want to be able to make better decisions using their cost and profitability sy... more Many organizations want to be able to make better decisions using their cost and profitability system, yet are thwarted from doing so for a variety of reasons. This article shows how organizations can improve their current systems. It discusses some unachieved goals, and also demonstrates how you can successfully support business decisions using a cost and profitability system. © 2009 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2010

What kinds of companies have successful cost and profitability systems? The authors surveyed comp... more What kinds of companies have successful cost and profitability systems? The authors surveyed companies from all over the world to find out. The results show that significant investments in time and money are required, but companies that succeed see significant benefits from their cost systems and share some common traits. They have a culture that encourages employees not only to understand their costs and profits, but also to act on the information. These companies often use activity-based costing and use their systems for operational, financial, and strategic decision support. They can also determine cost and profitability at all appropriate levels—for activities, products, customers, and departments. © 2010 Wiley Periodicals, Inc.

Journal of Corporate Accounting & Finance, 2009

Many organizations want to be able to make better decisions using their cost and profitability sy... more Many organizations want to be able to make better decisions using their cost and profitability system, yet are thwarted from doing so for a variety of reasons. This article shows how organizations can improve their current systems. It discusses some unachieved goals, and also demonstrates how you can successfully support business decisions using a cost and profitability system. © 2009 Wiley Periodicals, Inc.