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Marais, M. Laurentius
Maher, Michael W.
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Estimating cost behavior
Maher, Michael W.
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Marais, M. Laurentius
- In:
Handbook of cost management
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(pp. 351-366)
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2005
Persistent link: https://www.econbiz.de/10003128513
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A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis
Maher, Michael W.
-
2008
This paper describes conditions under which both conventional costing and linear activity-based costing can yield poor approximations to actual expenditures. We use a simulation approach based on data from a field experiment in a hospital to estimate how the introduction of a new anesthetic...
Persistent link: https://www.econbiz.de/10012775042
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A Field Study on the Limitations of Activity-Based Costing When Resources are Provided on a Joint and Indivisible Basis
Maher, Michael W.
-
2008
This paper describes conditions under which both conventional costing and linear activity-based costing can yield poor approximations to actual expenditures. We use a simulation approach based on data from a field experiment in a hospital to estimate how the introduction of a new anesthetic...
Persistent link: https://www.econbiz.de/10012775050
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