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Analytics of costing system design

Eva Labro

in Contemporary Issues in Management Accounting

Published in print:
2006
Published Online:
May 2007
ISBN:
9780199283361
eISBN:
9780191712623
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199283361.003.0010
Subject:
Economics and Finance, Financial Economics

Costing is an estimation or approximation exercise: within a relevant range, management accountants seek to derive a linear function that approximates underlying true cost behaviour. This chapter ... More


Rising Cost of Design

Clair Brown and Greg Linden

in Chips and Change: How Crisis Reshapes the Semiconductor Industry

Published in print:
2009
Published Online:
August 2013
ISBN:
9780262013468
eISBN:
9780262258654
Item type:
chapter
Publisher:
The MIT Press
DOI:
10.7551/mitpress/9780262013468.003.0056
Subject:
Economics and Finance, Econometrics

This chapter assesses how design has affected the rising cost of fabrication within the chip industry. It explores the contests undergone and faced by the industry, and then discusses two incremental ... More


School Choice

Atıla Abdulkadıroğlu

in The Handbook of Market Design

Published in print:
2013
Published Online:
January 2014
ISBN:
9780199570515
eISBN:
9780191765957
Item type:
chapter
Publisher:
Oxford University Press
DOI:
10.1093/acprof:oso/9780199570515.003.0006
Subject:
Economics and Finance, Financial Economics

School choice has presented economists with opportunities to study and design student assignment systems, which in turn have helped push forward the frontiers of mechanism design theory. This chapter ... More


Notional Defined Contribution Pension Systems in a Stochastic Context: Design and Stability

Ronald Lee

Alan J. Auerbach (ed.)

in Social Security Policy in a Changing Environment

Published in print:
2009
Published Online:
February 2013
ISBN:
9780226076485
eISBN:
9780226076508
Item type:
chapter
Publisher:
University of Chicago Press
DOI:
10.7208/chicago/9780226076508.003.0003
Subject:
Economics and Finance, Public and Welfare

This chapter explores a new approach to Social Security reform that is known as “Notional Defined Contribution” or “Nonfinancial Defined Contribution” (NDC). This chapter uses a stochastic ... More


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