Formalizing Product Cost Distortion: The impact of volume-related allocation bases on cost information
The purpose of this study is ro formally analyze product cost distortions resulting from the process of allocating costs to products based on Activity-Based Costing (ABC) and the conventional product costing systems. The model developed in this paper rigorously shows the impact of treating costs tha...
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[Yogyakarta] : Universitas Gadjah Mada
2003
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