Document Type

Article

Publication Date

3-2001

Publication Title

Strategic Finance

Volume

82

Issue

9

Abstract

The days of venture capitalists being caught up in the euphoria of dot-com mania - and throwing money at Internet start-ups - are over. Many of these start-ups have flipped, which means they have matured through the start-up phase and have been purchased by large organizations or are free-standing through an IPO. One flipped company - art.com - turned to professionals to build a long-term successful business. The company uses activity-based costing as a tool to guide leadership in resource allocation and decision making. A case study of art.com is presented.

Identifier

1524833X

Comments

Author Posting. Copyright 2001 by IMA, Montvale, N.J., www.imanet.org, used with permission. This article is posted here by permission of the Institute of Management Accountants for personal use, not for redistribution. The article was published in Strategic Finance, Volume 82, Issue 9, March 2001.

Creative Commons License

Creative Commons License
This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 License.

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