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Keywords: costing systems
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Journal Articles
Accounting Horizons (2012) 26 (1): 21–41.
Published: 01 March 2012
.... Corresponding author: Ramji Balakrishnan Email: ramji-balakrishnan@uiowa.edu January 2011 July 2011 2012 ABC RCA TDABC costing systems Traditional systems are simple to understand and make use of readily available data. These systems rely on few cost pools and employ standard...
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...