Aggregation issues in activity-based cost systems. A possible approach

Clément Thomas and Michel Gervais
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Clément Thomas: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique
Michel Gervais: CREM - Centre de recherche en économie et management - UNICAEN - Université de Caen Normandie - NU - Normandie Université - UR - Université de Rennes - CNRS - Centre National de la Recherche Scientifique

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Keywords: Activity-based costing; cost driver; activity cost pools aggregation; homogeneity in accountancy (search for similar items in EconPapers)
Date: 2009-05
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Published in 32nd Annual Congress of the European Accounting Association, May 2009, Tampere, Finland. 21 p

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:halshs-00391228

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