成本层次结构和产品成本交叉补贴的模式:扩展成本系统设计的计算模型

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Updated: Jul 16, 2025

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Published on: September 27, 2019

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Mark Schmidt1, Kai Gustav Mertens1, Matthias Meyer1

  • 1Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany.

PloS one
|September 11, 2023
PubMed
概括

本研究使用计算模型研究产品成本的交叉补贴. 扩展模型揭示了成本偏差背后的机制,这表明在实践中成本层次更加多样化.

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