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Keywords: TDABC
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Journal Articles
Accounting Horizons (2018) 32 (4): 31–47.
Published: 01 December 2018
...Ramji Balakrishnan; Daniel M. Koehler; Apurva S. Shah SYNOPSIS We estimate the costs of two substitutable medical procedures in a hospital as reported by a conventional two-stage system and from using TDABC concepts. Comparisons yield insights into the data needs for both systems, and practical...
Journal Articles
Accounting Horizons (2012) 26 (1): 21–41.
Published: 01 March 2012
... Balakrishnan is a Professor at The University of Iowa, Eva Labro is an Associate Professor at The University of North Carolina at Chapel Hill, and K. Sivaramakrishnan is a Professor at Texas A&M University. Our analysis shows that the second-generation RCA and TDABC systems leverage the insights...
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: [email protected] January 2011 July 2011 2012 ABC RCA TDABC costing systems Over the past two decades, many innovative approaches...