search query: @author Borthick, A. F. / total: 5
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| Author: | Roth, H. P. Borthick, A. F. |
| Title: | Are you distorting costs by violating ABC assumptions? Homogeneity and proportionality are key factors in cost data decisions (Kostenrechnungssystem) |
| Journal: | Management Accounting (US)
1991 : NOV, VOL. 73:5, p. 39-42 |
| Index terms: | |
| Freeterms: | KOSTENZURECHNUNG |
| Language: | eng |
| Abstract: | Articles on activity-based costing (ABC) make the process seem easy; identify cost drivers, establish driver/cost relationships, implement the drivers, and bask in the glory of better decision making based on knowledge of real product costs. Although ABC systems often provide better product cost data than volume-based systems, they are based on a number of assumptions that should be evaluated before ABC costs are considered superior. |
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