A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study
This article has aimed to show such theoretical cost approach in accounting thought. The article has divided the cost approach into two groups, the traditional approach that includes the Volume Based Costing, French Cost Accounting approach and Grenzplankosterechuning approach and Contemporary Cost...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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EconJournals
2017-07-01
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| Series: | International Review of Management and Marketing |
| Online Access: | https://www.econjournals.com/index.php/irmm/article/view/4835 |
| _version_ | 1797921086306779136 |
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| author | Adeeb Abdulwahab Al-Hebry Ebrahim Mohammed Al-Matari |
| author_facet | Adeeb Abdulwahab Al-Hebry Ebrahim Mohammed Al-Matari |
| author_sort | Adeeb Abdulwahab Al-Hebry |
| collection | DOAJ |
| description |
This article has aimed to show such theoretical cost approach in accounting thought. The article has divided the cost approach into two groups, the traditional approach that includes the Volume Based Costing, French Cost Accounting approach and Grenzplankosterechuning approach and Contemporary Cost Approaches which include four approaches Activity-Based Costing, Time-Driven Activity-Based Costing, Resources Consumption Accounting and Lean Accounting. As result of the debate that led to the existence of pros and cons of each approach and no one can declare to say preferential approach on the last absolute.
Keywords: Cost Approaches, Traditional cost approaches and Contemporary Cost Approaches.
JEL Classifications: M40, M41
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| first_indexed | 2024-04-10T14:10:53Z |
| format | Article |
| id | doaj.art-514eee9255874453933990645ca87e5d |
| institution | Directory Open Access Journal |
| issn | 2146-4405 |
| language | English |
| last_indexed | 2024-04-10T14:10:53Z |
| publishDate | 2017-07-01 |
| publisher | EconJournals |
| record_format | Article |
| series | International Review of Management and Marketing |
| spelling | doaj.art-514eee9255874453933990645ca87e5d2023-02-15T16:09:43ZengEconJournalsInternational Review of Management and Marketing2146-44052017-07-0173A Critical Study of Cost Approaches in the Accounting Thought: Conceptual StudyAdeeb Abdulwahab Al-HebryEbrahim Mohammed Al-Matari This article has aimed to show such theoretical cost approach in accounting thought. The article has divided the cost approach into two groups, the traditional approach that includes the Volume Based Costing, French Cost Accounting approach and Grenzplankosterechuning approach and Contemporary Cost Approaches which include four approaches Activity-Based Costing, Time-Driven Activity-Based Costing, Resources Consumption Accounting and Lean Accounting. As result of the debate that led to the existence of pros and cons of each approach and no one can declare to say preferential approach on the last absolute. Keywords: Cost Approaches, Traditional cost approaches and Contemporary Cost Approaches. JEL Classifications: M40, M41 https://www.econjournals.com/index.php/irmm/article/view/4835 |
| spellingShingle | Adeeb Abdulwahab Al-Hebry Ebrahim Mohammed Al-Matari A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study International Review of Management and Marketing |
| title | A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study |
| title_full | A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study |
| title_fullStr | A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study |
| title_full_unstemmed | A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study |
| title_short | A Critical Study of Cost Approaches in the Accounting Thought: Conceptual Study |
| title_sort | critical study of cost approaches in the accounting thought conceptual study |
| url | https://www.econjournals.com/index.php/irmm/article/view/4835 |
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