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Product Costing in the Presence of Endogenous Subcost Functions · Study

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ArticleProduct Costing in the Presence of Endogenous Subcost Functions

John Christensen1997

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Articlegreen1997

Product Costing in the Presence of Endogenous Subcost Functions

John Christensen · Joel S. Demski

51 citations·0/0 files stored·Review of Accounting Studies

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Accounting Theory and Financial Reporting Auditing, Earnings Management, Governance Accounting and Organizational Management

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References

1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments 1991Conditions under which activity-based cost systems provide relevant costs.1994Are overhead costs strictly proportional to activity?1994Aggregation, Specification and Measurement Errors in Product Costing.1994Managerial Uses of Accounting Information 1995An empirical analysis of manufacturing overhead cost drivers 1995The classical foundations of 'modern' costing

Cited by

2010Accounting Errors and Errors of Accounting 2008Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors 2011Evaluating Heuristics Used When Designing Product Costing Systems 2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2)2015Simulation-based research in management accounting and control: an illustrative overview 2019Costing Systems 2006Economics in Management Accounting

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Year1997

Typearticle

Published1997-03-01

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations51

Files0 public / 0

ShelfAccounting Theory and Financial Reporting

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doi10.1023/a:1018373627347

openalex_workW116196555

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2018Cost-based price and value-based price: are they conflicting approaches?