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A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis

Author

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  • Maher, MW
  • Marais, ML

Abstract

No abstract is available for this item.

Suggested Citation

  • Maher, MW & Marais, ML, 1998. "A field study on the limitations of activity-based costing when resources are provided on a joint and indivisible basis," Journal of Accounting Research, Wiley Blackwell, vol. 36(1), pages 129-142.
    • Handle: RePEc:bla:joares:v:36:y:1998:i:1:p:129-142
    DOI: http://hdl.handle.net/10.2307/2491324
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    Citations

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    Cited by:

    1. Ittner, Christopher D. & Larcker, David F., 2001. "Assessing empirical research in managerial accounting: a value-based management perspective," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 349-410, December.
    2. Singer, Marcos & Donoso, Patricio, 2008. "Empirical validation of an activity-based optimization system," International Journal of Production Economics, Elsevier, vol. 113(1), pages 335-345, May.
    3. Michel Gervais & Yves Levant, 2007. "Comment garantir l’homogénéité globale dans la méthode UVA ? Deux études de cas," Revue Finance Contrôle Stratégie, revues.org, vol. 10(3), pages 43-73, September.
    4. Eva Labro, 2004. "The Cost Effects of Component Commonality: A Literature Review Through a Management-Accounting Lens," Manufacturing & Service Operations Management, INFORMS, vol. 6(4), pages 358-367, June.
    5. Anne M. Farrell & Joan Luft & Michael D. Shields, 2007. "Accuracy in Judging the Nonlinear Effects of Cost and Profit Drivers," Contemporary Accounting Research, John Wiley & Sons, vol. 24(4), pages 1139-1169, December.
    6. Singer, Marcos & Donoso, Patricio, 2006. "Strategic decision-making at a steel manufacturer assisted by linear programming," Journal of Business Research, Elsevier, vol. 59(3), pages 387-390, March.
    7. Drury, Colin & Tayles, Mike, 2005. "Explicating the design of overhead absorption procedures in UK organizations," The British Accounting Review, Elsevier, vol. 37(1), pages 47-84.
    8. Z. Degraeve & Eva Labro & F. Roodhooft, 2005. "Constructing a Total Cost of Ownership supplier selection methodology based on Activity-Based Costing and mathematical programming," Accounting and Business Research, Taylor & Francis Journals, vol. 35(1), pages 3-27.

    More about this item

    Keywords

    Activity-Based Costing; Joint resources; Accounting methods;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • L22 - Industrial Organization - - Firm Objectives, Organization, and Behavior - - - Firm Organization and Market Structure

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