This study should bring some further awareness of the implications of alternative costing methods. The limitation of DBC is that it does not capture other factors not driven by the production cycle time that could be necessary for management decision making. However, DBC is better for multiproduct firms than a more complicated costing system and does help decision makers determine whether the production process is operating efficiently. It is imperative that firms choose which costing methods fit the firm’s needs and economic structure.
Lelkes, A. (2014), "The Technical Efficiency Portrayed by Duration-Based and Activity-Based Costing Systems", Advances in Management Accounting (Advances in Management Accounting, Vol. 24), Emerald Group Publishing Limited, pp. 61-76. https://doi.org/10.1108/S1474-787120140000024002Download as .RIS
Emerald Group Publishing Limited
Copyright © 2014 Emerald Group Publishing Limited