... from traditional and ABC systems. However, we find that neither RCA nor TDABC is superior to the other along all dimensions. Based on our analysis, we suggest ways in which to blend the best features from both of these approaches to further improve the decision usefulness of product cost information...

... referees helped us refine our message as well. We are responsible for errors. Corresponding author: Ramji Balakrishnan Email: [email protected] January 2011 July 2011 2012 ABC RCA TDABC costing systems Over the past two decades, many innovative approaches...