search query: @author Loewe, D. A. / total: 1
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Author: | Johnson, H. T. Loewe, D. A. |
Title: | How Weyerhaeuser manages corporate overhead costs. *WEYERHAEUSER |
Journal: | Management Accounting (New York)
1987 : AUG, VOL. 69:2, p. 20-26 |
Index terms: | FOREST PRODUCTS OVERHEAD COSTS |
Language: | eng |
Abstract: | A review of procedure to identify and manage activities that cause indirect corporate costs, based on the example of the Weyerhaeuser Company in the US in 1985, including the company background, consolidation and database administration, general accounting, salaried payroll, account payable and receivable, invoicing, benefits and essential conditions. The authors advocate a charge-back system, as existing cost management procedures fail to control overhead creep, allocating many of them as indirect costs. |
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