Publications
Publications
- December 1994
- HBS Case Collection
Cost System Analysis
By: Robert S. Kaplan
Abstract
Describes six characteristics of cost systems: standard vs. actual costs; job-order vs. process costing; variable vs. full costs; disaggregate vs. aggregate cost accumulation; and specific vs. average rates for labor and overhead. A rewritten version of an earlier case.
Keywords
Citation
Kaplan, Robert S. "Cost System Analysis." Harvard Business School Background Note 195-181, December 1994.