Activity-based costing for economic value added®

Review of Accounting Studies

Volumn 2, Issue 3, 1998, Pages 231-264

  Anctil, Regina M ^a   Jordan, James S ^b   Mukherji, Arujt ^b  

^a UNIVERSITY OF CALIFORNIA   (United States)

^b UNIVERSITY OF MINNESOTA   (United States)

Author keywords

[No Author keywords available]

Indexed keywords

EID: 54649083616     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1023/A:1018317230647     Document Type: Article

References (16)

1. Anctil, R. (1996). "Capital Budgeting Using Residual Income Maximization." Review of Accounting Studies 1(1), 9-34.
2. Anctil, R., J. S. Jordan, and A. Mukherji. (1997). "The Asymptotic Optimality of Residual Income Maximization." Review of Accounting Studies, 2(3): 207-229.
3. Banker, R. D., and J. S. Hughes. (1994). "Product Costing and Pricing." Accounting Review 69(3), 479-494.
4. Christensen, J., and J. Demski. (1995). "The Classical Foundations of 'Modern' Costing." Management Accounting Research (U.K.) 6(1), 13-32.
5. Cooper, R. (1990). "Cost Classification in Unit-Based and Activity-Based Manufacturing Cost Systems." Journal of Cost Management for the Manufacturing Industry Fall, 4-13.
6. Cooper, R. (1992). "Activity-Based Costing for Improved Product Costing." In B. Brinker (ed.), Handbook of Cost Management, 1993 ed., Warren Gorham Lament.
7. Cooper, R., and R. Kaplan. (1992). "Activity-Based Systems: Measuring the Cost of Resource Usage." Accounting Horizons 6(3), 1-13.
8. Horagren, C., G. Foster, and S. Datar. (1994). Cost Accounting: A Managerial Emphasis. Eighth ed., Engelwood Cliffs, NJ: Prentice Hall.
9. Jordan, J. S. (1994). "Management Accounting in Activity Networks." Mimeo.
10. Jordan, J. S., and D. Xu. (1994). "The Informational Requirements of Expected Profit Maximization." Journal of Economic Theory, forthcoming.
11. Kaplan, R. (1994). "Flexible Budgeting in an Activity-Based Costing Framework." Accounting Horizons 8(2), 104-109.
12. Mak, Y. T., and M. L. Roush. "Flexible Budgeting and Variance Analysis in an Activity-Based Costing Environment." Accounting Horizons 8(2), 93-103.
13. Malcom, R. E. (1991). "Overhead Control Implications of Activity Costing." Accounting Horizons 5(4), 69-78.
14. Noreen, E. (1991). "Conditions under which Activity-Based Cost Systems Provide Relevant Costs." Journal of Management Accounting Research, 3 Fall, 159-168.
15. Stewart, G. B. (1991). The Quest for Value. New York: Harper Business.
16. Varian, H. (1992). Microeconomic Analysis, NY: Norton.