Depreciation and amortization cost in activity based costing systems.
| Autor: | Doran, David T., Dowd, Joe E. |
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| Zdroj: | Journal of Cost Management; Sep/Oct99, Vol. 13 Issue 5, p34, 5p |
| Abstrakt: | States that activity-based costing systems commonly employ invalid asset depreciation and amortization cost measures. Negative results of using invalid measures; Costs of long-lived assets; Implications of using over- or understated depreciation cost. |
| Databáze: | Supplemental Index |
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