Cost hierarchies and the pattern of product cost cross-subsidization: Extending a computational model of costing system design.

Cost information is critical to ease managers' decisions in daily business, but its provision is informationally demanding and error prone. Effective design choices for costing systems that can reduce errors are the subject of a growing body of research. The computational model by Anand, Balakr...

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Bibliographic Details
Published in:PLoS ONE
Main Authors: Mark Schmidt, Kai Gustav Mertens, Matthias Meyer
Format: Article
Language:English
Published: Public Library of Science (PLoS) 2023-01-01
Online Access:https://doi.org/10.1371/journal.pone.0290370