Northwestern Kellogg logo

Take Action

Home | Faculty & Research Overview | Research

Research Details

Volume Adjusted Costing: A Quick and Implementable Solution, Journal of Cost Management

Abstract

Despite the need for a good cost accounting system, ABC and ABM systems suffer from too many cost drivers Volume Adjusted Costing is easy to understand, and based on a very believable premise that annual volume is the most valuable cost driver. The purpose of variable adjusted costing is to provide direction for decision marking. "Buy in" among users of cost data is one of the biggest benefits derived by variable adjusting costing.

Type

Article

Author(s)

Bala Balachandran, Glen Navis

Date Published

1999

Citations

Balachandran, Bala, and Glen Navis. 1999. Volume Adjusted Costing: A Quick and Implementable Solution. Journal of Cost Management.: 5-10.

KELLOGG INSIGHT

Explore leading research and ideas

Find articles, podcast episodes, and videos that spark ideas in lifelong learners, and inspire those looking to advance in their careers.
learn more

COURSE CATALOG

Review Courses & Schedules

Access information about specific courses and their schedules by viewing the interactive course scheduler tool.
LEARN MORE

DEGREE PROGRAMS

Discover the path to your goals

Whether you choose our Full-Time, Part-Time or Executive MBA program, you’ll enjoy the same unparalleled education, exceptional faculty and distinctive culture.
learn more