The Impact of Refinement on the Accuracy of Time-driven ABC.

Recently, time-driven activity-based costing ( ABC) has been developed as a cost modelling technique in which transaction times (that is, times required for particular occurrences of an activity) are calculated using time equations. This paper develops a model of the error structures in time-driven...

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Detalles Bibliográficos

Publicado en:	Abacus Vol. 48; no. 4; pp. 439 - 473
Autores principales:	Hoozée, Sophie, Vermeire, Lea, Bruggeman, Werner
Formato:	Artículo
Publicado:	Wiley-Blackwell Dec2012
Materias:	Activity-based costing Equations Time management Long run (Economics) Sampling errors Cognitive psychology Stochastic processes
Acceso en línea:	Ver este registro en EBSCOhost