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Cost hierarchies and the pattern of product cost cross-subsidization: Extending a computational model of costing system design
Cost information is critical to ease managers’ decisions in daily business, but its provision is informationally demanding and error prone. Effective design choices for costing systems that can reduce errors are the subject of a growing body of research. The computational model by Anand, Balakrishna...
Autores principales: | , , |
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Formato: | Online Artículo Texto |
Lenguaje: | English |
Publicado: |
Public Library of Science
2023
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Materias: | |
Acceso en línea: | https://www.ncbi.nlm.nih.gov/pmc/articles/PMC10495028/ https://www.ncbi.nlm.nih.gov/pubmed/37695756 http://dx.doi.org/10.1371/journal.pone.0290370 |