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Using simulation to benchmark traditional vs. activity-based costing in product mix decisions

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3 Author(s)
L. L. Gardener ; Sch. of Bus., Indianapolis Univ., IN, USA ; M. E. Grant ; L. J. Rolston

Activity-based costing is being promoted as the most effective method available for predicting costs associated with a variety of business decisions. This paper demonstrates its effectiveness in benchmark tests of activity-based costing versus traditional direct labor based costing in product mix decisions using a simulation model. The simulation model itself is of a simple and fictitious manufacturing system, although its design incorporates characteristics that the authors have seen in real manufacturing systems.

Published in:

Simulation Conference Proceedings, 1994. Winter

Date of Conference:

11-14 Dec. 1994