Detail Heterogeneity Issues in Aggregated Costing Systems   Oleh:  Gupta, Mahendra Jenis: Article from Bulletin/Magazine Dalam koleksi: Journal of Management Accounting Research vol. 5 (1993), page 180-212. Topik: costing; heterogeneity issues; costing systems Ketersediaan Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ36.1 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada     Lihat Detail Induk Isi artikel Cost accounting systems have been repeatedly criticized for distortions in product cost measures brought about in part by methods of aggregation in the accumulation and allocation of costs. Most of the criticisms of aggregated costing systems are based on the widely held belief and common intuition that aggregations of heterogeneous sets of information distort inferences based on that aggregate information. In this paper, I analyze how the degree of heterogeneity in : (i) products, (ii) allocation measures and (iii) products' resource usages across activities affect the costs allocated to products at different levels of aggregation. Empirical analyses of field data from the manufacturing facilities of two firms, one from the chemical industry and the other from the electronics industry find positive correlations between the degree of heterogeneity and the level of differences in costs allocated to products at different levels of aggregation. Opini Anda Klik untuk menuliskan opini Anda tentang koleksi ini! Kembali

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