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Selected Works of Kathy A. Paulson Gjerde
Article
Do Different Cost Systems Make a Difference?
Management Accounting Quarterly
  • S. B. Hughes
  • Kathy A. Paulson Gjerde, Butler University
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Document Type
Article
Publication Date
10-1-2003
Disciplines
Additional Publication URL
http://www.imanet.org/resources-publications/management-accounting-quarterly
Abstract

Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.

Rights

This article was archived with permission from IMA, all rights reserved. Document also available from Management Accounting Quarterly.

Citation Information
S. B. Hughes and Kathy A. Paulson Gjerde. "Do Different Cost Systems Make a Difference?" Management Accounting Quarterly Vol. 5 Iss. 1 (2003) p. 22 - 30
Available at: http://works.bepress.com/kathy_paulson_gjerde/6/