search query: @author Ittner, C. / total: 8
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| Author: | Ittner, C. Larcker, D. Randall, T. |
| Title: | The activity-based cost hierarchy, production policies and firm profitability |
| Journal: | Journal of Management Accounting Research
1997 : VOL. 9:1, p. 143-162 |
| Index terms: | ACCOUNTING MANAGEMENT PROFITABILITY |
| Language: | eng |
| Abstract: | The authors examine the descriptive validity and performance consequences of the activity-based cost hierarchy using time series data from a manufacturer of outdoor packs. Principal components analysis of a wide variety of manufacturing measures indicates that these measures generally correspond to the cost hierarchy classifications proposed in the accounting literature. However, many measures related to unit, batch and product- sustaining operations are significantly correlated. |
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