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Information Journal Paper

Title

COSTING FROM THE PERSPECTIVE OF DECISION-MAKING

Pages

  123-135

Keywords

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.

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    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

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