Managing activity costs with flexible budgeting and variance analysis

Accounting Horizons

Volumn 10, Issue 3, 1996, Pages 141-146

  Mak, Y T ^a   Roush, Melvin L ^b  

^a NATIONAL UNIVERSITY OF SINGAPORE   (Singapore)

^b VICTORIA UNIVERSITY OF WELLINGTON   (New Zealand)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 32544443653     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Note

References (4)

1. Cooper, R., and R. S. Kaplan. 1992. Activity-based systems: Measuring the costs of resource usage. Accounting Horizons (September): 1-13.
2. Hansen, D. R., and M. M. Mowen. 1994. Management Accounting, 3rd edition. Cincinatti, OH: South-Western Publishing Co.
3. Kaplan, R. S. 1994. Flexible budgeting in an activity-based costing framework. Accounting Horizons (June): 104-109.
4. Mak, Y. T., and M. L. Roush. 1994. Flexible budgeting and variance analysis in an activity-based costing environment. Accounting Horizons (June): 93-103.