Estimating activity costs: how the provision of accurate historical activity data from a biased cost system can improve individuals' cost estimation accuracy

Article Abstract:

The impact of anchoring and adjusting initial cost beliefs on activity cost estimation from biased cost systems is examined. The comparison of the process of activity-based costing by using multiple and single cost pool systems is presented.

Methods, Comparative analysis, Activity-based costing

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New product development: how cost information precision affects designer focus and behavior in a multiple objective setting

Article Abstract:

The analysis of activity-based cost information, to determine the impact of cost information precision on design trade-offs during new product development, is presented.

Forecasts, trends, outlooks, Product Development, Market Research & Product Development, Economic aspects, Forecasts and trends, Market trend/market analysis, Time to market

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Empowerment, motivation, and performance: examining the impact of feedback and incentives on nonmanagement employees

Article Abstract:

The impact of performance-based feedback and incentives, on the perception of empowerment and motivation of lower-level employees in organizations, is examined.

Employee Evaluation, Motivational Techniques, Psychological aspects, Analysis, Employee motivation, Employee performance appraisals, Performance appraisals

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