Product Profitability Analysis Based on EVA and ABC
نویسندگان
چکیده
منابع مشابه
Variation in Production Volume: the Impact of Using an Integrated Abc-and-eva System to Reduce Distortions in Product Costs
This paper examines the impact of variation in production volume on product cost, as estimated by three different costing systems. Production volumes were categorized as being small, medium or large. A Traditional (volume based) Cost Accounting System (TCA), an Activity-Based Costing System (ABC), and an Integrated Activity-Based Costing and Economic Value Added System (Integrated ABC-and-EVA) ...
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ژورنال
عنوان ژورنال: International Journal of Business and Management
سال: 2013
ISSN: 1833-8119,1833-3850
DOI: 10.5539/ijbm.v8n12p73