search query: @indexterm COST AUDIT / total: 12
reference: 8 / 12
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. |
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