A review of the activitybased costing system in management accounting and its behavioral considerations
This study is designed to investigate the behavioral implications of "Activity-Based Costing" (ABC) in managerial accounting. The objective of the paper is to distinguish the major differences that exist between the ABC and other traditional costing systems. This objective is achieved thro...
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Format: | Article |
Language: | fas |
Published: |
University of Tehran
1377-12-01
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Series: | بررسیهای حسابداری و حسابرسی |
Online Access: | https://acctgrev.ut.ac.ir/article_14471_3e822cd0addf15f6ae01966c37001e94.pdf |