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| Author: | Abernethy, M. A. (et al.) |
| Title: | Product diversity and costing system design choice: field study evidence |
| Journal: | Management Accounting Research
2001 : SEP, VOL. 12:3, p. 261-279 |
| Index terms: | ACTIVITY-BASED COSTING COSTS DIVERSITY SYSTEMS DESIGN |
| Language: | eng |
| Abstract: | This study uses data collected from multiple sites to examine the implications of product diversity for costing system design choices. Product diversity is a recognized antecedent of ABC adoption. However, there is evidence that ABC is not a generic solution to costing distortions produced by product diversity. |
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