The impact of cost allocation errors on price and product-mix decisions-Reference-Cited by-同舟云学术

The impact of cost allocation errors on price and product-mix decisions

Published:2017-10-31 Issue:2 Volume:51 Page:497-527
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Homburg C.,Nasev Julia,Plank Philipp^ORCID

Funder

Dr. Werner Jackstädt-Stiftung

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

http://link.springer.com/article/10.1007/s11156-017-0678-1/fulltext.html

Reference32 articles.

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2. Anand V, Balakrishnan R, Labro E (2013) On the profit performance of tidy cost systems: a numerical experiment. Working Paper, Emory University

3. Balachandran BV, Balakrishnan R, Sivaramakrishnan K (1997) On the efficiency of cost-based decision rules for capacity planning. Acc Rev 72:599–619

4. Balakrishnan R, Sivaramakrishnan K (2002) A critical overview of the use of full-cost data for planning and pricing. J Manag Acc Res 14:3–31

5. Balakrishnan R, Hansen S, Labro E (2011) Evaluating heuristics used when designing product costing systems. Manag Sci 57:520–541

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