Cost and error characteristics of three cost accounting system types: Full costing, marginal costing, and activity-based costing
With recent advances in manufacturing techniques being introduced into industry, cost accounting assumptions and techniques have been revised. One major innovation among cost systems is Activity Based Costing (ABC). This project was devised to gather comparative data on the performance and operating...
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| Language: | ENG |
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ScholarWorks@UMass Amherst
1992
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| Online Access: | https://scholarworks.umass.edu/dissertations/AAI9305867 |