| Tekijä: | Maher, M. Marais, L. |
| Otsikko: | A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis |
| Lehti: | Journal of Accounting Research
1998 : SPRING, VOL. 36:1, p. 129-142 |
| Asiasana: | RESEARCH ACCOUNTING NATURAL RESOURCES |
| Kieli: | eng |
| Tiivistelmä: | 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. |
SCIMA