Document Type

Article

Publication Date

Fall 2003

Publication Title

Management Accounting Quarterly

First Page

22

Last Page

30

Additional Publication URL

http://www.imanet.org/resources-publications/management-accounting-quarterly

Abstract

Presents a survey of several U.S. manufacturing companies to determine whether managers within companies that use different cost systems believe the information provided by those systems differs. Reason for the decision of companies to continue to use other types of cost systems; Emphasis on activity-based costing; Association of variable costing with the theory of constraints literature.

Rights

This article was archived with permission from IMA, all rights reserved. Document also available from Management Accounting Quarterly.

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