@article{KellnerOttoLienland2014, author = {Florian Kellner and Andreas Otto and Bernhard Lienland}, title = {Cost Assignment Paradox: Indirect Tooling Costs and Production Orders}, journal = {Advances in Management Accounting}, volume = {23}, pages = {211 -- 251}, doi = {10.1108/S1474-787120140000023007}, year = {2014}, }