Cost hierarchies and the pattern of product cost cross-subsidization: Extending a computational model of costing system design

• Mark Schmidt ,

  Roles Conceptualization, Data curation, Formal analysis, Validation, Visualization, Writing – original draft, Writing – review & editing

  * E-mail: mark.schmidt@tuhh.de

  Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

  https://orcid.org/0000-0002-9088-5919

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• Kai Gustav Mertens,

  Roles Conceptualization, Formal analysis, Methodology, Validation, Writing – original draft, Writing – review & editing

  Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

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• Matthias Meyer

  Roles Conceptualization, Methodology, Project administration, Supervision, Writing – original draft, Writing – review & editing

  Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

  https://orcid.org/0000-0003-2980-4670

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