search query: @freeterm COST DRIVER SELECTION / total: 1
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| Author: | Homburg, C. |
| Title: | A note on optimal cost driver selection in ABC |
| Journal: | Management Accounting Research
2001 : JUN, VOL. 12:2, p. 197-205 |
| Index terms: | ACTIVITY-BASED COSTING |
| Freeterms: | COST DRIVER SELECTION |
| Language: | eng |
| Abstract: | In implementing an activity-based costing (ABC) system the selection of cost drivers is a major issue since accuracy must be traded off against the complexity of the ABC-system. In this paper a mathematical model to support optimal cost driver selection is developed. |
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