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Keywords: time-driven activity-based costing
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Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2022) 37 (2): 27–36.
Published: 01 May 2022
... to the quantity variance, rather than its traditional allocation to the price variance. Using time-driven activity-based costing also leads to a new variance that reflects the impact of personnel capacity differences between sites. Finally, we introduce two new visualization tools to display the variances...
Includes: Supplementary data
Journal Articles
Journal:
Issues in Accounting Education
Issues in Accounting Education (2011) 26 (2): 421–438.
Published: 01 May 2011
... at Loyola University Chicago, Thomas J. Palzer is the Vice President–Controller at Powervar, Inc., and Andrew D. Tressler is the Vice President–Finance at Snap-on Credit. 2011 customer profitability analysis (CPA) the customer management life cycle time-driven activity-based costing...
Includes: Supplementary data