Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system … accounting systems should have in order to capture the particular structure of the production process of rail transport companies … and develop an innovative accounting practice that addresses the specific features of railway services, particularly the …

Purpose – The purpose of this paper is to present and discuss an accounting innovation in the cost measurement system … accounting systems should have in order to capture the particular structure of the production process of rail transport companies … and develop an innovative accounting practice that addresses the specific features of railway services, particularly the …

This article examines cost accounting methods containing one or more activity-based costing (ABC) like dimensions. The … objective is to analyze cost accounting proposals with, in part, a philosophy reminiscent ABC. The research purposes are to … a four-dimensional typology based on three strategic objectives assigned to the cost accounting systems. The foundation …

This paper examines cost accounting methods containing one or more activity-based costing (now ABC) like dimensions …. The research reviews these methods since the early stages of ABC. The objective is to analyze cost accounting proposals … on three strategic objectives assigned to the cost accounting systems. The foundation of the research is the strategic …