| dc.contributor.author | Pienaar A.J. | |
| dc.contributor.author | Van Rooyen, Surika | en_US |
| dc.contributor.author | Middelberg, Susanna L. | en_US |
| dc.date.accessioned | 2010-08-04T15:33:31Z | |
| dc.date.available | 2010-08-04T15:33:31Z | |
| dc.date.issued | 2009 | en_US |
| dc.identifier.citation | Van Rooyen, S. et al. 2009. The application of management accounting techniques to determine the financial viability of delivery routes in the bread industry: a case study. Meditari Accountancy Research, 17(1):33-47 [https://doi.org/10.1108/10222529200900003] | en_US |
| dc.identifier.issn | 1022-2529 | |
| dc.identifier.uri | http://hdl.handle.net/10394/3231 | |
| dc.description.abstract | Cost management is essential in every organisation, especially in an increasingly competitive environment (Jain & Yadav 2006:352). The management of distribution costs has become increasingly important because of the rising fuel costs in recent years (Gaffney 2008:40). Delivery routes should be optimised in order to reduce distribution costs. This article presents a comprehensive segment margin approach model for determining the financial viability of delivery routes. A specific bakery (henceforth referred to as Bakery A) was selected as a case study, and the use of general management accounting principles in determining the financial viability of delivery routes was specifically investigated. | en_US |
| dc.description.uri | http://search.sabinet.co.za/WebZ/Authorize?sessionid=0&next=ej/ej_content_meditari.html&bad=error/authofail.html | |
| dc.title | The application of management accounting techniques to determine the financial viability of delivery routes in the bread industry: a case study | en_US |
| dc.contributor.researchID | 10217029 - Van Rooyen, Surika | |
| dc.contributor.researchID | 10779221 - Middelberg, Susanna Levina | |
