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Keywords: costing systems
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Journal Articles
Accounting Horizons (2012) 26 (1): 21–41.
Published: 01 March 2012
... anonymous 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 In Part 1 of this paper, we developed a common...
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...