Journal article
Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1)
Accounting horizons, Vol.26(1), pp.1-20
03/01/2012
DOI: 10.2308/acch-50086
Abstract
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-based costing systems, time-driven activity-based costing systems, and resource consumption accounting. We employ a continuing numerical example to illustrate the commonalities and differences among these systems. In Part 2 of the paper, we evaluate the systems along multiple dimensions and offer suggestions for how we might blend the best features of various approaches.
Details
- Title: Subtitle
- Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1)
- Creators
- Ramji Balakrishnan - University of IowaEva Labro - Univ N Carolina, Chapel Hill, NC USAK. Sivaramakrishnan - Texas A&M Univ, College Stn, TX 77843 USA
- Resource Type
- Journal article
- Publication Details
- Accounting horizons, Vol.26(1), pp.1-20
- Publisher
- Amer Accounting Assoc
- DOI
- 10.2308/acch-50086
- ISSN
- 0888-7993
- eISSN
- 1558-7975
- Number of pages
- 20
- Language
- English
- Date published
- 03/01/2012
- Academic Unit
- Accounting
- Record Identifier
- 9984380482602771
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