The world of costing is dominated by enterprise resource planning (ERP) systems. Costing has a long tradition, particularly in manufacturing companies. ERP systems have been working well for standard tasks like inventory valuation, but are inflexible when it comes to real decision support. There are still gaps and uncertainties about how to create a decision-supporting costing system in many industries, for instance, in service-oriented companies. Existing manufacturing-oriented cost accounting systems and especially transaction systems are often cited as inflexible and too complex, particularly for service organizations. New ...