Helberg, C.; Galletly, J.E.; Bicheno, J.R. - In: Industrial Management & Data Systems 94 (1994) 9, pp. 3-8
Many traditional cost accounting methods can result in distorted cost information as they allocate overheads in proportion to labour. This can result in a low technology product being overcosted and a high technology product being undercosted. Activity‐based costing (ABC) allocates costs more...