Electronic Resource
Bingley
:
Emerald
Industrial management & data systems
94 (1994), S. 3-8
ISSN:
0263-5577
Source:
Emerald Fulltext Archive Database 1994-2005
Topics:
Computer Science
,
Economics
Notes:
Many traditional cost accounting methods can result in distorted costinformation as they allocate overheads in proportion to labour. This canresult in a low technology product being overcosted and a hightechnology product being undercosted. Activity-based costing (ABC)allocates costs more accurately and pinpoints areas of waste. Describessoftware which provides a tutorial introduction to ABC and highlightsthe difference between ABC and conventional cost accounting by means ofsimulating a production environment for the user to explore. Thesimulator should foster improved understanding of the opportunities ofABC.
Type of Medium:
Electronic Resource
URL:
http://dx.doi.org/10.1108/02635579410072126
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