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| Author: | Doran, D. T. Dowd, J. E. |
| Title: | Depreciation and amortization cost in activity based costing systems |
| Journal: | Journal of Cost Management
1999 : SEP-OCT, VOL. 13:5, p. 34-38 |
| Index terms: | Decision making Cost accounting Asset valuation |
| Language: | eng |
| Abstract: | Many companies are using activity-based costing (ABC) to improve more accurate and useful information for decision-making. This article documents that ABC systems commonly employ invalid depreciation and amortization cost measures and shows how using these invalid measures leads to product cost distortions. |
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