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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International Journal of Production Economics 113 (2008) 1, pp. 282-296
This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game-theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...
Persistent link: https://www.econbiz.de/10005417756
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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International Journal of Production Economics 113 (2008) 1, pp. 480-494
This study develops a theoretical product cost framework independent of cost assignment concepts. The framework is used in conjunction with cooperative game theory concepts to develop constructs for evaluating the accuracy of competing cost systems. Cooperative game theory provides rational,...
Persistent link: https://www.econbiz.de/10005339623
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WITHDRAWN: An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 480-495
Persistent link: https://www.econbiz.de/10008422918
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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 282-297
Persistent link: https://www.econbiz.de/10008422933
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An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 480-494
Persistent link: https://www.econbiz.de/10007991316
Cover Image
An evaluation of activity-based costing and functional-based costing: A game-theoretic approach
Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 113 (2008) 1, pp. 282-296
Persistent link: https://www.econbiz.de/10007991331
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Erratum to “An evaluation of activity-based costing and functional-based costing: A game-theoretic approach” [Int. J. Prod. Econ. 113 (2008) 480–494]
Charles, Shannon L.; Hansen, Don R. - In: International journal of production economics 126 (2010) 2, pp. 389-390
Persistent link: https://www.econbiz.de/10008433178
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The use of activity-based costing with competitive strategies : impact on firm performance
Krumwiede, Kip R.; Charles, Shannon L. - In: Advances in management accounting : a research annual 23 (2014), pp. 113-148
Persistent link: https://www.econbiz.de/10010383360
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The Use of Activity-based Costing with Competitive Strategies: Impact on Firm Performance
Krumwiede, Kip R.; Charles, Shannon L. - In: Advances in management accounting., (pp. 113-148). 2014
Purpose To empirically test for an impact on profit performance when activity-based costing (ABC) is used in companies with customer service and low-price strategies. We also investigate whether the profit impact of ABC usage is affected by higher-quality information systems....
Persistent link: https://www.econbiz.de/10015369134