haku: @indexterm SYSTEMS DESIGN / yhteensä: 208
viite: 16 / 208
Tekijä: | Abernethy, M. A. (et al.) |
Otsikko: | Product diversity and costing system design choice: field study evidence |
Lehti: | Management Accounting Research
2001 : SEP, VOL. 12:3, p. 261-279 |
Asiasana: | ACTIVITY-BASED COSTING COSTS DIVERSITY SYSTEMS DESIGN |
Kieli: | eng |
Tiivistelmä: | This study uses data collected from multiple sites to examine the implications of product diversity for costing system design choices. Product diversity is a recognized antecedent of ABC adoption. However, there is evidence that ABC is not a generic solution to costing distortions produced by product diversity. |
SCIMA