Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 1)

Ramji Balakrishnan · Eva Labro

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Accounting and Organizational Management Accounting Theory and Financial Reporting Accounting Education and Careers

Abstract

SYNOPSIS In this first part of a two-part paper, we develop a common platform to characterize several popular approaches for computing product costs. We describe four kinds of product costing systems: traditional volume-based systems, activity-based costing systems, time-driven activity-based costing systems, and resource consumption accounting. We employ a continuing numerical example to illustrate the commonalities and differences among these systems. In Part 2 of the paper, we evaluate the systems along multiple dimensions and offer suggestions for how we might blend the best features of various approaches.

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References

2012Time‐Driven Activity‐Based Costing 2004Time-Driven Activity-Based Costing 1998Cost & effect: using integrated cost systems to drive profitability and performance 2016International Federation of Accountants (IFAC)2000Activity-based costing in the U.K.’s largest companies: a comparison of 1994 and 1999 survey results 2002The ABC bandwagon and the juggernaut of modernity 1995A survey of activity-based costing in the U.K.'s largest companies 1994Aggregation, Specification and Measurement Errors in Product Costing.

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2016Development of real-time product cost measurement: A case study in a medium-sized manufacturing company 2011Product Costs as Decision Aids: An Analysis of Alternative Approaches (Part 2)2017A Comparison of Activity-Based Costing and Time-Driven Activity-Based Costing 2017Optimal prices for alpine ski passes 2019Costing Systems 2020The historical evolution and popularity of activity-based thinking in management accounting

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