Brierley, John A.; Cowton, Christopher J.; Drury, Colin - In: International Journal of Managerial and Financial Accounting 1 (2008) 1, pp. 6-17
Kaplan has argued that a single accounting system should not be used to calculate product costs for use in decision making because it is not possible for a single system to satisfy the three different purposes of costs systems. Instead, he has suggested that operating units should use three...
