• Login
    View Item 
    •   Vlerick Repository Home
    • Research Output
    • Research Communication
    • View Item
    •   Vlerick Repository Home
    • Research Output
    • Research Communication
    • View Item
    JavaScript is disabled for your browser. Some features of this site may not work without it.

    Browse

    All of Vlerick RepositoryCommunities & CollectionsPublication DateAuthorsTitlesSubjectsKnowledge Domain/IndustryThis CollectionPublication DateAuthorsTitlesSubjectsKnowledge Domain/Industry

    My Account

    LoginRegister

    Contact & Info

    ContactVlerick Journal ListOpen AccessVlerick Business School

    Statistics

    Display statistics

    A simulation analysis of interactions between errors in costing system design

    • CSV
    • RefMan
    • EndNote
    • BibTex
    • RefWorks
    Publication type
    Working paper
    Author
    Labro, Eva
    Vanhoucke, Mario
    Publication Year
    2005
    Publication Issue
    28
    Publication Number of pages
    57
    
    Metadata
    Show full item record
    Abstract
    The academic accounting literature has established that the conditions under which costing systems in general and Activity Based Costing (ABC) in particular provide accurate costs are very stringent. Less is known, however, about the nature, level and bias of costing errors and their interactions, when these conditions are not met. The main problem to overcome to enable us to learn about these is the notion of the unobservable true cost benchmark to which to compare the costing system approximation. This paper presents a simulation method to deal with this problem, allowing a variety of research questions in this research area to be addressed with more generalizable answers. Using our methodology, we test a variety of hypotheses on the interaction between various errors in costing system design that were developed in the previous analytical, empirical, and practitioner literature. We also provide some interesting new insights on interactions between errors that were previously not discussed in the literature. This paper presents new results on (1) conditions under which partial refinement in costing systems does or does not work to improve overall accuracy, (2) the contexts in which it is most effective to correct a particular type of error in terms of improving overall accuracy and (3) indicators of robustness or sensitivity of costing system designs to errors. In doing so, we also provide insights relevant to practitioners, costing system designers and users of costing information alike. Keywords: costing system design, costing accuracy, simulation, costing errors
    Keyword
    Programme & Portfolio Management
    Knowledge Domain/Industry
    Operations & Supply Chain Management
    URI
    http://hdl.handle.net/20.500.12127/1878
    Collections
    Research Communication

    entitlement

     
    DSpace software (copyright © 2002 - 2023)  DuraSpace
    Quick Guide | Contact Us
    Open Repository is a service operated by 
    Atmire NV
     

    Export search results

    The export option will allow you to export the current search results of the entered query to a file. Different formats are available for download. To export the items, click on the button corresponding with the preferred download format.

    By default, clicking on the export buttons will result in a download of the allowed maximum amount of items.

    To select a subset of the search results, click "Selective Export" button and make a selection of the items you want to export. The amount of items that can be exported at once is similarly restricted as the full export.

    After making a selection, click one of the export format buttons. The amount of items that will be exported is indicated in the bubble next to export format.