The Study of Improving Cost Accounting System and Additional Disclosure of Cost Information

2017 ◽  
Vol 15 (1) ◽  
pp. 103-132
Author(s):  
Tae Ho Eom ◽  
◽  
Jung Gyu Park ◽  
Geun Ho Choi
Keyword(s):  
Cost Accounting ◽  
Accounting System ◽  
Cost Information ◽  
Cost Accounting System

Cost Knowledge and Cost-Based Judgment Performance

2001 ◽  
Vol 13 (1) ◽  
pp. 1-18 ◽  
Author(s):  
David T. Dearman ◽  
Michael D. Shields
Keyword(s):  
Cost Accounting ◽  
Performance Model ◽  
Future Research ◽  
Accounting System ◽  
Activity Based Costing ◽  
Cost Information ◽  
Good Judgment ◽  
Knowledge Content ◽  
Cost Accounting System ◽  
The Cost

This paper reports evidence on how managers' cost knowledge affects their cost-based judgment performance when a volume-based cost accounting system is used and products have diverse resource consumption. The evidence indicates that managers who have activity-based costing (ABC) knowledge content and/or an activity knowledge structure debias the cost information to have relatively good judgment performance. In contrast, managers with only cost-accounting knowledge content have relatively poor judgment performance. The judgment performance model (Libby and Luft 1993) provides the theoretical framework for this paper. Implications of this paper for future research are discussed.

A research-oriented medical cost accounting system

1991 ◽  
Vol 28 (3) ◽  
pp. 161-167 ◽  
Author(s):  
Robert D. Langer ◽  
Rachel Wark ◽  
Lawrence J. Schneiderman ◽  
Robert M. Kaplan ◽  
John P. Anderson ◽  
...  
Keyword(s):  
Medical Cost ◽  
Cost Accounting ◽  
Accounting System ◽  
Cost Accounting System
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