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| Author: | Maher, M. Marais, L. |
| Title: | A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis |
| Journal: | Journal of Accounting Research
1998 : SPRING, VOL. 36:1, p. 129-142 |
| Index terms: | RESEARCH ACCOUNTING NATURAL RESOURCES |
| Language: | eng |
| Abstract: | This paper describes conditions under which both conventional costing and activity-based costing based on an assumed linear relation between costs and activities can yield poor approximations to actual expenditures. Applying a simulation approach to data from a field experiment conducted in a hospital, the authors estimate how a change in aneshetics would reduce the demand for nursing services in the recovery room of the hospital's outpatient ssurgery facility. |
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