Activity-versus Variability-Based Management Accounting: A Characterization and Evaluation of Activity-Based Costing Based on the Variability ... Including Some Reformulations of Both Systems - Softcover

Inhaltsangabe

An in-depth theoretical and practice-oriented analysis of ABC and variability accounting. It introduces the merits of an updated version of variability accounting - a well-known cost-accounting system widely used throughout Scandinavia, which, in particular, emphasizes cost classification as a vehicle for a practical and systematic method of cost accumulation. In addition, it provides a comprehensive analysis of activity-based costing systems and their underlying principles, and sets out the potential improvements which can be achieved from an integration of the two systems.

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