... because many of the drivers used by ABC systems are not routinely tracked. Further, there often is a tradeoff between specification and measurement error ( Datar and Gupta 1994 ), because measuring count drivers could be less error-prone than measuring duration drivers. For example...

... referees helped us refine our message as well. We are responsible for errors. Corresponding author: Ramji Balakrishnan Email: ramji-balakrishnan@uiowa.edu January 2011 July 2011 2012 ABC RCA TDABC costing systems Over the past two decades, many innovative approaches...