The impact of refinement on the accuracy of time-driven ABC
Year of publication: |
2012
|
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Authors: | Hoozée, Sophie ; Vermeire, Lea ; Bruggeman, Werner |
Published in: |
Abacus : a journal of accounting, finance and business studies. - Oxford [u.a.] : Blackwell, ISSN 0001-3072, ZDB-ID 410131-5. - Vol. 48.2012, 4, p. 439-472
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Subject: | Activity-based costing | Costing accuracy | Costing errors | Mathematical model | Time equation | Prozesskostenrechnung | Theorie | Theory | Kostenrechnung | Cost accounting | Kostenmanagement | Cost management | Kosten | Costs |
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