haku: @indexterm cost accounting / yhteensä: 736
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| Tekijä: | Cardinaels, E. |
| Otsikko: | The interplay between cost accounting knowledge and presentation formats in cost-based decision-making |
| Lehti: | Accounting, Organizations and Society
2008 : AUG, VOL. 33:6 p.582-602 |
| Asiasana: | cost accounting knowledge decision making reports |
| Kieli: | eng |
| Tiivistelmä: | The study investigates experimentally the profit impact of a cost report's presentation format in relation to a decision maker's level of cost accounting knowledge. A customer profitability report prepared using activity-based costing and presented in a tabular or in a graphical format is used, and a complex pricing and resource allocation task affecting firm profitability is analyzed by participants. The results reveal, among others, that there is a strong relation between presentation format and cost accounting knowledge. |
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