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- W1992451268 abstract "This paper describes activity-based costing from the point of view of the German/Dutch cost pool method. The German/Dutch cost pool method is believed to be the practical implementation of German cost theory, which in turn is based on economic theory. It has been argued that in German cost theory, activity costing and cost drivers, although not explicitly mentioned, seem to be incorporated. This suggests that German cost theory would be a useful basis for further analysing the characteristics of ABC. This paper describes the similarities and differences between ABC and German cost theory in general, and more specific its practical implementation: the cost pool method to cost accounting." @default.
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- W1992451268 date "1992-06-01" @default.
- W1992451268 modified "2023-10-05" @default.
- W1992451268 title "Contrasting activity-based costing with the German/Dutch cost pool method" @default.
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- W1992451268 doi "https://doi.org/10.1016/s1044-5005(92)70006-7" @default.
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