COSTING FROM THE PERSPECTIVE OF DECISION-MAKING

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

RAHNAMAY ROODPOSHTI FRAYDOON; ARAB AHMADI ALIASGHAR

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING Year:2013 | Volume:2 | Issue:7 Page(s): 123-135

Download Full-Text

Persian Verion

View:

2,446

Download:

Cites:

Information Journal Paper

Title

COSTING FROM THE PERSPECTIVE OF DECISION-MAKING

Author(s)

RAHNAMAY ROODPOSHTI FRAYDOON | ARAB AHMADI ALIASGHAR | Issue Writer Certificate

Keywords

TRADITIONAL VOLUME-BASED SYSTEMQ2

ACTIVITY-BASED COSTING(ABC) SYSTEMQ2

TIME-DRIVEN ACTIVITY-BASED COSTING(TDABC) SYSTEMQ2

RESOURCE CONSUMPTION ACCOUNTING(RCA) AND LIGHT ABCQ2

Abstract

In this paper, we describe five types of product costing systems: TRADITIONAL VOLUME-BASED SYSTEM, activity-based costing system, time-driven activity-based costing system, resource consumption accounting and Light ABC. We illustrate the commonalities and differences among these systems and promot critical and comparative understanding of the various product costing approaches. We evaluate the systems along multiple dimensions: (1) the cost of implementation and maintenance, (2) the ability to provide decision-relevant data, and (3) managing the demand for resources. We identify where individual systems excel and finally leverage this insight to develop a blended system combining the best features of each of these approaches.

Cites

No record.

References

هزینه یابی نوین در کسب و کار

Cite

APA: Copy

RAHNAMAY ROODPOSHTI, FRAYDOON, & ARAB AHMADI, ALIASGHAR. (2013). COSTING FROM THE PERSPECTIVE OF DECISION-MAKING. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, 2(7), 123-135. SID. https://sid.ir/paper/238028/en

Vancouver: Copy

RAHNAMAY ROODPOSHTI FRAYDOON, ARAB AHMADI ALIASGHAR. COSTING FROM THE PERSPECTIVE OF DECISION-MAKING. JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING[Internet]. 2013;2(7):123-135. Available from: https://sid.ir/paper/238028/en

IEEE: Copy

FRAYDOON RAHNAMAY ROODPOSHTI, and ALIASGHAR ARAB AHMADI, “COSTING FROM THE PERSPECTIVE OF DECISION-MAKING,” JOURNAL OF ACCOUNTING KNOWLEDGE AND MANAGEMENT AUDITING, vol. 2, no. 7, pp. 123–135, 2013, [Online]. Available: https://sid.ir/paper/238028/en

Related Journal Papers