haku: @indexterm Activity-based costing / yhteensä: 22
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| Tekijä: | Homburg, C. |
| Otsikko: | A note on optimal cost driver selection in ABC |
| Lehti: | Management Accounting Research
2001 : JUN, VOL. 12:2, p. 197-205 |
| Asiasana: | ACTIVITY-BASED COSTING |
| Vapaa asiasana: | COST DRIVER SELECTION |
| Kieli: | eng |
| Tiivistelmä: | In implementing an activity-based costing (ABC) system the selection of cost drivers is a major issue since accuracy must be traded off against the complexity of the ABC-system. In this paper a mathematical model to support optimal cost driver selection is developed. |
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