We are happy to announce that our recent paper "Robust design heuristics for product costing systems: a replication and extension using an ABC cost hierarchy" has been published in the Journal of Business Economics. In the paper we examine the robustness of costing system design guidelines in the presence of an ABC cost hierarchy and find that refinements in costing systems irregularly lead to improvements in allocation accuracy.
Authors: Prof. Dr. Matthias Meyer, Mark Schmidt M.Sc.
https://link.springer.com/article/10.1007/s11573-024-01210-x
