This paper examines connections between data-driven models for analyzing a firm's strategic plans, which use activity-based costing and mathematical programming, and the resource-based view of the firm. After brief reviews of the three disciplines, extensions of activity-based costing methods to mathematical programming models for strategic resource planning are discussed. Applications of these...

This study experimentally investigates the value of cost report accuracy in an interactive pricing context. Market agents received feedback about their own profits via either a volume-based costing or a more accurate activity-based costing report. They also received a typical market report containing the performance of their rivals. While prior work suggested that market discipline and learning...

Nowadays, companies confront many ups and downs due to optimal or destructive decisions made by corporate executives based on industry trends information. Complexities and environmental uncertainties have made companies more dependent on information. But increasing and accumulation of information may reduce the quality of managerial decisions as well as waste the time. This involves assessment ...