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Product Costing in the Presence of Endogenous Subcost Functions

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References

1997The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments310 cited
1991Conditions under which activity-based cost systems provide relevant costs.237 cited
1994Are overhead costs strictly proportional to activity?228 cited
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1995An empirical analysis of manufacturing overhead cost drivers166 cited
1995The classical foundations of 'modern' costing52 cited

Cited by

2008Diversity in Resource Consumption Patterns and Robustness of Costing Systems to Errors44 cited
2010Accounting Errors and Errors of Accounting44 cited
2011Evaluating Heuristics Used When Designing Product Costing Systems40 cited
2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2)39 cited
2015Simulation-based research in management accounting and control: an illustrative overview37 cited
2019Costing Systems34 cited
2006Economics in Management Accounting33 cited
2018Cost-based price and value-based price: are they conflicting approaches?

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31 cited

2017A Framework for Conducting Numerical Experiments on Cost System Design21 cited

2012The Impact of Refinement on the Accuracy of Time‐driven ABC21 cited

2006Analytic Modeling in Management Accounting Research18 cited

2012A simulation analysis of interactions among intended biases in costing systems and their effects on the accuracy of decision-influencing information15 cited

2002Controlling als Teilgebiet der Betriebswirtschaftslehre — konzeptionelle Einordnung und Konsequenzen für Forschung und Lehre14 cited

2011Cost Pool Classification and Judgment Performance13 cited

2014Behavioural Factors Affecting Accounting Task Performance0 cited