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Relevance lost? A critical discussion of different cost accounting principles in connection with decision making for both short and long term production scheduling

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References

1987Relevance Lost: The Rise and Fall of Management Accounting3,169 cited
1988How Cost Accounting Distorts Product Costs351 cited
2009Techniques for analyzing industries and competitors271 cited
2013Competitive advantage238 cited
1987Logistikkostenrechnung52 cited

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2015Deciding product mix based on time-driven activity-based costing by mixed integer programming38 cited
2008Embedding management discretionary power into an ABC model for a joint products mix decision35 cited
2019Hybrid manufacturing accounting in mixed process environments: A methodology and a case study33 cited
2004OPERATIONAL PLANNING AND CONTROL WITH AN ACTIVITY-BASED COSTING SYSTEM13 cited
1994Decision orientation of activity-based costing13 cited
2005The implementation of an activity-based costing collaborative planning system for semiconductor backend production12 cited

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