Oll, Grete - Institut for Virksomhedsledelse og Økonomi, Syddansk … - 2014
The purpose of this paper is to explore the effect the accounting system choice has, when the supplier discloses … traditional accounting system, the supplier engages in Real Cost Management if the total overhead cost is high compared to the … total direct labour cost. With an Activity-Based Accounting system, the supplier engages in Real Cost Management when the …