Do Different Cost Systems Make a Difference?
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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.
Hughes, S.B., and K.A. Paulson Gjerde. “Do Different Cost Systems Make a Difference?”. Management Accounting Quarterly, volume 5, number 1 (Fall 2003), pp. 22-30.