Detail The Activity-Based Cost Hierarchy, Production Policies and Firm Profitability   Oleh:  Ittner, Christopher D. ; Larcker, David F. ; Randall, Taylor Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 8 (1996) Topik: profitability; activity - based; hierarchy; production policies; firm profitability Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.2 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel We examine the descriptive validity and performance consequences of the activity - based cost hierarchy using time series data from a manufacturer of outdoor packs. Principal components analysis of a wide variety of manufacturing measures indicates that these measures generally correspond to the many measures related to unit, batch and product - sustaining operations are significantly correlated, reflecting the interdependencies among these operations in this production setting. We find some evidence that measures corresponding to the cost hierarchy classifications explain cost behavior. However, any cost increases from increased unit and product - sustaining activities tended to be offset by revenue increases from higher sales volumes and greater product variety, suggesting that management accounting researchers must consider both cost and revenue implications when assessing the performance consequences of activities corresponding to the cost hierarchy. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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