Activity- versus variability-based management accounting: a characterization and evaluation of activity-based costing, based on the variability accounting system, including some reformulations of both systems

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Jurist- og Økonomforbundets Forlag/DJØF Publishing, 1993 - Business & Economics - 160 pages
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The book gives a theoretical and practice-oriented analysis of ABC and variability accounting. It introduces for the first time to the Englishlanguage literature the merits of an updated version of variability accounting, a well-known cost-accounting system widely used throughout Scandinavia. In particular, variability accounting emphasizes cost classification as a vehicle for a practical and systematic method of cost accumulation, the book critically examines activity-based costing systems and their underlying principles, setting forth the potential improvements which can be achieved from an integration of the two systems.

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List of Figures ll
Fundamental Features of the Original ActivityBased
Porters Use of the Concepts Activities Value Chains

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