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Activity- Versus Variability-based Management Accounting

其他書名	A Characterization and Evaluation of Activity-based Costing, Based on the Variability Accounting System, Including Some Reformulations of Both Systems
出版	Jurist- og Økonomforbundets Forlag/DJØF Publishing, 1993
主題	Business & Economics / Accounting / Managerial
ISBN	87574693189788757469318
URL	http://books.google.com.hk/books?id=zJQpAQAAMAAJ&hl=&source=gbs_api

註釋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.