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Keywords: costing systems
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Journal Articles
Accounting Horizons (2012) 26 (1): 21–41.
Published: 01 March 2012
..., while we can track the number of setups fairly easily, it is much more difficult to track the number of setup hours. In sum, it is considerably more difficult and data intensive to implement an ABC system compared to a traditional cost system. Costs of Maintaining an ABC System: Kaplan...
Journal Articles
Accounting Horizons (2012) 26 (1): 1–20.
Published: 01 March 2012
...Ramji Balakrishnan; Eva Labro; K. Sivaramakrishnan SYNOPSIS In this first part of a two-part paper, we develop a common platform to characterize several popular approaches for computing product costs. We describe four kinds of product costing systems: traditional volume-based systems, activity...