Aggregation, Specification and Measurement Errors in Product Costing.
研究成本系统设计对产品成本计量的影响，分析作业成本法实施中的信念与假设、产品估计误差及系统改进特征，对会计与成本管理研究者有参考价值。
Abstract Focuses on the effect of cost system designs on the measurement of product costs. Beliefs and assumptions; Guidelines for the implementation of Activity-Based Costing (ABC); Errors in product cost estimates; Analysis of average errors across products; Features of cost system refinements.