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| Author: | Roth, H.P. Borthick, A.F. |
| Title: | Are you distorting costs by violating ABC assumptions? |
| Journal: | Management Accounting (New York)
1991 : NOV, VOL. LXXIII:5, p. 39-42 |
| Index terms: | COSTS DECISION MAKING PRODUCTION COSTS |
| Language: | eng |
| Abstract: | Analysis of activity-based costing (ABC) related to cost data decisions. Key factors: homogeneity and proportionality. 2 ABC assumptions. The danger of not satisfying ABC assumptions and distortions. Evaluating whether the assumptions hold. Cost pools. Analyzing setup data. ABC systems. 6 Tables illustrate the study. |
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