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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...

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Bibliografske podrobnosti
Autores principales: Schmidt, Mark, Mertens, Kai Gustav, Meyer, Matthias
Format: Online Artículo Texto
Jezik:English
Izdano: Public Library of Science 2023
Teme:
Online dostop: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