Do Different Cost Systems Make a Difference?

S. B. Hughes; Kathy A. Paulson Gjerde

Do Different Cost Systems Make a Difference?

Research output: Contribution to journal › Article › peer-review

Abstract

Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.

Original language	American English
Journal	Scholarship and Professional Work - Business
Volume	5
Issue number	1
State	Published - Oct 1 2003

Keywords

ACTIVITY-based costing
COST accounting
EXECUTIVES
INDUSTRIAL surveys
MANUFACTURES

Disciplines

Accounting
Business

Access to Document

Do Different Cost Systems Make a Difference Final published version, 438 KBLicense: Unspecified

Cite this

@article{0ae121ddeba44063b7bfab656f57321a,

title = "Do Different Cost Systems Make a Difference?",

abstract = " Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.",

keywords = "ACTIVITY-based costing, COST accounting, EXECUTIVES, INDUSTRIAL surveys, MANUFACTURES",

author = "Hughes, {S. B.} and {Paulson Gjerde}, {Kathy A.}",

year = "2003",

month = oct,

day = "1",

language = "American English",

volume = "5",