Matches in SemOpenAlex for { <https://semopenalex.org/work/W2002080361> ?p ?o ?g. }
Showing items 1 to 81 of
81
with 100 items per page.
- W2002080361 abstract "Activity-based costing (ABC) as well as other cost accounting systems provide accurate costs only under stringent conditions. However, we know little about the nature, level, and bias of costing errors. This paper reports the results of a simulation study of a two-stage costing system that provides the following main insights: 1) partial improvement in the costing system usually increases the overall accuracy of reported product costs except in certain cases identified in this paper where errors have an offsetting effect, most notably when there is aggregation error on the activity cost pools and measurement error on the resource drivers; 2) the impact of Stage II costing errors on overall accuracy is stronger than that of Stage I errors, so any system refinements should focus on Stage II; and 3) the introduction of aggregation and measurement errors usually results in relatively more products being under- than overcosted, with high amounts of overcosting for a few big-ticket (large dollar size) products, and small amounts of undercosting for a larger number of less expensive (small dollar size) products." @default.
- W2002080361 created "2016-06-24" @default.
- W2002080361 creator A5034353692 @default.
- W2002080361 creator A5075600439 @default.
- W2002080361 date "2007-01-01" @default.
- W2002080361 modified "2023-09-23" @default.
- W2002080361 title "A simulation analysis of interactions among errors in costing system design" @default.
- W2002080361 hasPublicationYear "2007" @default.
- W2002080361 type Work @default.
- W2002080361 sameAs 2002080361 @default.
- W2002080361 citedByCount "0" @default.
- W2002080361 crossrefType "journal-article" @default.
- W2002080361 hasAuthorship W2002080361A5034353692 @default.
- W2002080361 hasAuthorship W2002080361A5075600439 @default.
- W2002080361 hasConcept C10138342 @default.
- W2002080361 hasConcept C109168655 @default.
- W2002080361 hasConcept C121955636 @default.
- W2002080361 hasConcept C127413603 @default.
- W2002080361 hasConcept C144133560 @default.
- W2002080361 hasConcept C164624739 @default.
- W2002080361 hasConcept C200601418 @default.
- W2002080361 hasConcept C201995342 @default.
- W2002080361 hasConcept C206345919 @default.
- W2002080361 hasConcept C2524010 @default.
- W2002080361 hasConcept C2776540713 @default.
- W2002080361 hasConcept C27795528 @default.
- W2002080361 hasConcept C31258907 @default.
- W2002080361 hasConcept C33923547 @default.
- W2002080361 hasConcept C38652104 @default.
- W2002080361 hasConcept C41008148 @default.
- W2002080361 hasConcept C42475967 @default.
- W2002080361 hasConcept C75092926 @default.
- W2002080361 hasConcept C90673727 @default.
- W2002080361 hasConcept C93983250 @default.
- W2002080361 hasConceptScore W2002080361C10138342 @default.
- W2002080361 hasConceptScore W2002080361C109168655 @default.
- W2002080361 hasConceptScore W2002080361C121955636 @default.
- W2002080361 hasConceptScore W2002080361C127413603 @default.
- W2002080361 hasConceptScore W2002080361C144133560 @default.
- W2002080361 hasConceptScore W2002080361C164624739 @default.
- W2002080361 hasConceptScore W2002080361C200601418 @default.
- W2002080361 hasConceptScore W2002080361C201995342 @default.
- W2002080361 hasConceptScore W2002080361C206345919 @default.
- W2002080361 hasConceptScore W2002080361C2524010 @default.
- W2002080361 hasConceptScore W2002080361C2776540713 @default.
- W2002080361 hasConceptScore W2002080361C27795528 @default.
- W2002080361 hasConceptScore W2002080361C31258907 @default.
- W2002080361 hasConceptScore W2002080361C33923547 @default.
- W2002080361 hasConceptScore W2002080361C38652104 @default.
- W2002080361 hasConceptScore W2002080361C41008148 @default.
- W2002080361 hasConceptScore W2002080361C42475967 @default.
- W2002080361 hasConceptScore W2002080361C75092926 @default.
- W2002080361 hasConceptScore W2002080361C90673727 @default.
- W2002080361 hasConceptScore W2002080361C93983250 @default.
- W2002080361 hasLocation W20020803611 @default.
- W2002080361 hasOpenAccess W2002080361 @default.
- W2002080361 hasPrimaryLocation W20020803611 @default.
- W2002080361 hasRelatedWork W1525035951 @default.
- W2002080361 hasRelatedWork W2083285191 @default.
- W2002080361 hasRelatedWork W2084310557 @default.
- W2002080361 hasRelatedWork W2099077799 @default.
- W2002080361 hasRelatedWork W2210353089 @default.
- W2002080361 hasRelatedWork W2259031239 @default.
- W2002080361 hasRelatedWork W2267197786 @default.
- W2002080361 hasRelatedWork W2325946435 @default.
- W2002080361 hasRelatedWork W2336333889 @default.
- W2002080361 hasRelatedWork W2463408073 @default.
- W2002080361 hasRelatedWork W2570822184 @default.
- W2002080361 hasRelatedWork W2583950862 @default.
- W2002080361 hasRelatedWork W3016730750 @default.
- W2002080361 hasRelatedWork W3021783920 @default.
- W2002080361 hasRelatedWork W3124123230 @default.
- W2002080361 hasRelatedWork W3124424993 @default.
- W2002080361 hasRelatedWork W3134047172 @default.
- W2002080361 hasRelatedWork W39517873 @default.
- W2002080361 hasRelatedWork W192691329 @default.
- W2002080361 hasRelatedWork W2336034240 @default.
- W2002080361 isParatext "false" @default.
- W2002080361 isRetracted "false" @default.
- W2002080361 magId "2002080361" @default.
- W2002080361 workType "article" @default.