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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

Author: Poul Israelsen
Publisher: Copenhagen : Jurist- og Økonomforbundets Forlag/DJØF Pub., 1993.
Edition/Format:   Print book : English : 1st edView all editions and formats
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A theoretical and practice-oriented analysis of ABC and variability accounting. It introduces the merits of an updated version of variability accounting which, in particular, emphasizes cost  Read more...

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Additional Physical Format: Online version:
Israelsen, Poul.
Activity- versus variability-based management accounting.
Copenhagen : Jurist- og Økonomforbundets Forlag/DJØF Pub., 1993
(OCoLC)767688420
Document Type: Book
All Authors / Contributors: Poul Israelsen
ISBN: 8757469318 9788757469318
OCLC Number: 28543202
Description: 160 pages : illustrations ; 23 cm
Contents: Part 1 Fundamental features of the variability accounting system: interpretations of and changes in variability accounting principles. Part 2 Fundamental features of the original activity-based costing system: activity-based costing compared with variability accounting; the problem within the original activity-based costing system; cost registration versus utilization of cost information; the scope of costs in the ABC system; the original ABC system - conclusion and potential. Part 3 Porter's use of the concepts activities, value chains and cost drivers. Part 4 New developments - from activity-based costing to activity-based profitability analysis: natural versus problem-determined hierarchies. Part 5 Activity-based costing as a basis for calculation and sales price determination - a reformulation.
Other Titles: Activity-based costing
Variability accounting system
Responsibility: Poul Israelsen.

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