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