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Author:Waldron, D.
Galloway, D.
Title:Throughput accounting part 4: moving on to complex products.
Journal:Management Accounting (London)
1989 : FEB, VOL. 67:2, p. 40-41
Index terms:MANUFACTURING
COST AUDIT
Language:eng
Abstract:An extension of the principles developed in 3 previous articles to cover complex products with a multilevel bill of materials. Focal-point costing, related to extending the process to cover products made of sub-assemblies and components. The two problems involved. The controlling operation. Total factory cost. Two different product mixes. The costing mechanism.
SCIMA record nr: 64191
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