| Tekijä: | Datar, S. Gupta, M. |
| Otsikko: | Aggregation, specification and measurement errors in product costing |
| Lehti: | Accounting Review
1994 : OCT, VOL. 69:4, p. 567-591 |
| Asiasana: | MEASUREMENT PRODUCTS COSTS |
| Kieli: | eng |
| Tiivistelmä: | The analysis reveals the existence of trade-offs attributable to specification error, aggregation error, errors in measurement of overhead costs and errors in measurement of product-specific units of allocation bases. The research provides some guidance for implementing ABC systems. There are two principal results of the analysis. Partially improving specification of cost allocation bases and increasing the number of cost pools in a costing system can actually increase specification and aggregation errors. |
SCIMA