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Keywords: RCA
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Journal Articles
Accounting Horizons (2012) 26 (1): 1–20.
Published: 01 March 2012
... 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...
Journal Articles
Accounting Horizons (2012) 26 (1): 21–41.
Published: 01 March 2012
... four well-known approaches for computing product costs as they have evolved over time. In particular, we described traditional volume-based allocation systems, activity-based costing (ABC) systems, resource consumption accounting (RCA), and time-driven activity-based costing (TDABC) systems...