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Volumn 2, Issue 1, 1997, Pages 65-87

Product costing in the presence of endogenous subcost functions

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Indexed keywords


EID: 0002313337     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1018373627347     Document Type: Article
Times cited : (36)

References (16)
  • 1
    • 21844517094 scopus 로고
    • Measuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Cost
    • Anderson, S. (1995). "Measuring the Impact of Product Mix Heterogeneity on Manufacturing Overhead Cost." The Accounting Review 70, 363-387.
    • (1995) The Accounting Review , vol.70 , pp. 363-387
    • Anderson, S.1
  • 2
    • 0011048220 scopus 로고    scopus 로고
    • Is Assigning Capacity Costs to Individual Products Necessary for Capacity Planning?
    • Balakrishnan, R., and K. Sivaramakrishnan. (1996). "Is Assigning Capacity Costs to Individual Products Necessary for Capacity Planning?" Accounting Horizons 10, 1-11.
    • (1996) Accounting Horizons , vol.10 , pp. 1-11
    • Balakrishnan, R.1    Sivaramakrishnan, K.2
  • 6
    • 21844485881 scopus 로고
    • Aggregation, Specification and Measurement Errors in Product Costing
    • Datar, S., and M. Gupta. (1994). "Aggregation, Specification and Measurement Errors in Product Costing." The Accounting Review 69, 567-591.
    • (1994) The Accounting Review , vol.69 , pp. 567-591
    • Datar, S.1    Gupta, M.2
  • 8
    • 0010764190 scopus 로고
    • A Note on Aggregation and Elasticities of Substitution
    • Diewert, W. (1974). "A Note on Aggregation and Elasticities of Substitution." Canadian Journal of Economics VII, 12-20.
    • (1974) Canadian Journal of Economics VII , pp. 12-20
    • Diewert, W.1
  • 9
    • 0040487067 scopus 로고
    • Cost Aggregation: An Information Economic Analysis
    • Feltham, G. (1977). "Cost Aggregation: An Information Economic Analysis." Journal of Accounting Research 15,42-70.
    • (1977) Journal of Accounting Research , vol.15 , pp. 42-70
    • Feltham, G.1
  • 10
    • 0010866202 scopus 로고
    • Measuring Production Efficiency in a Not-For-Profit Setting
    • Hayes, R., and J. Millar. (1990). "Measuring Production Efficiency in a Not-For-Profit Setting." The Accounting Review 65, 505-519.
    • (1990) The Accounting Review , vol.65 , pp. 505-519
    • Hayes, R.1    Millar, J.2
  • 13
    • 0001397063 scopus 로고
    • Conditions under Which Activity-Based Cost Systems Provide Relevant Costs
    • Noreen, E. (1991). "Conditions Under Which Activity-Based Cost Systems Provide Relevant Costs." Journal of Management Accounting Research 3, 159-168.
    • (1991) Journal of Management Accounting Research , vol.3 , pp. 159-168
    • Noreen, E.1
  • 14
    • 43949152635 scopus 로고
    • Are Overhead Costs Strictly Proportional to Activity? Evidence from Hospital Service Departments
    • Noreen, E., and N. Soderstrom. (1994). "Are Overhead Costs Strictly Proportional to Activity? Evidence From Hospital Service Departments." Journal of Accounting and Economics 17, 255-278.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 255-278
    • Noreen, E.1    Soderstrom, N.2
  • 15
    • 0002580631 scopus 로고    scopus 로고
    • The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments
    • Noreen, E., and N. Soderstrom. (1997). "The Accuracy of Proportional Cost Models: Evidence from Hospital Service Departments." Review of Accounting Studies 2, 89-114.
    • (1997) Review of Accounting Studies , vol.2 , pp. 89-114
    • Noreen, E.1    Soderstrom, N.2
  • 16


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.