Comparison of Accounting Systems and Heuristics in Selecting Economic Optima
展示了如何将真实会计环境中的信息不完整、测量偏差和用户处理限制等特征结合，对比变动成本法与吸收成本法在逼近经济最优产出水平上的表现。
In this paper we demonstrate how certain institutional characteristics of real accounting settings-namely, incomplete information on costs, biases in accounting measurements of costs, and information-processing limitations of accounting users-can be rigorously combined to contrast different accounting techniques-variable versus absorption costing. Given an economic setting in which an optimal output exists, our analysis involves determining the extent to which a reasonable informationprocessing rule, when employed in conjunction with different accounting conventions, yields an output level that approximates that optimal output.'