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Volumn 17, Issue 2, 1999, Pages 321-331

Reporting of overhead variances: A cost management perspective

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EID: 0033096172     PISSN: 07485751     EISSN: None     Source Type: Journal    
DOI: 10.1016/s0748-5751(99)00013-5     Document Type: Article
Times cited : (4)

References (30)
  • 1
    • 0002765289 scopus 로고
    • A multicontribution activity-based income statement
    • Ali H.F. A multicontribution activity-based income statement. Journal of Cost Management. Fall:1994;45-54.
    • (1994) Journal of Cost Management , pp. 45-54
    • Ali, H.F.1
  • 6
    • 0002458023 scopus 로고
    • Measure costs right: Make the right decisions
    • Cooper R., Kaplan R.S. Measure costs right: make the right decisions. Harvard Business Review. September/October:1988;96-103.
    • (1988) Harvard Business Review , pp. 96-103
    • Cooper, R.1    Kaplan, R.S.2
  • 7
    • 0002661275 scopus 로고
    • Activity-based systems: Measuring the cost of resource usage
    • Cooper R., Kaplan R.S. Activity-based systems: measuring the cost of resource usage. Accounting Horizons. September:1992;1-13.
    • (1992) Accounting Horizons , pp. 1-13
    • Cooper, R.1    Kaplan, R.S.2
  • 8
    • 0009089730 scopus 로고
    • The use of practical capacity for better management decisions
    • DeBruine M., Sopariwala P.R. The use of practical capacity for better management decisions. Journal of Cost Management. Spring:1994;25-31.
    • (1994) Journal of Cost Management , pp. 25-31
    • DeBruine, M.1    Sopariwala, P.R.2
  • 18
    • 0003106817 scopus 로고
    • Flexible budgeting in an activity-based costing framework
    • Kaplan R.S. Flexible budgeting in an activity-based costing framework. Accounting Horizons. June:1994;104-109.
    • (1994) Accounting Horizons , pp. 104-109
    • Kaplan, R.S.1
  • 19
    • 0002767013 scopus 로고
    • One cost system isn't enough
    • Kaplan R.S. One cost system isn't enough. Harvard Business Review. January/February:1988;61-66.
    • (1988) Harvard Business Review , pp. 61-66
    • Kaplan, R.S.1
  • 23
    • 0003157713 scopus 로고
    • Flexible budgeting and variance analysis in an activity-based costing environment
    • Mak Y.T., Roush M.L. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons. June:1994;93-103.
    • (1994) Accounting Horizons , pp. 93-103
    • Mak, Y.T.1    Roush, M.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.