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| Author: | Mensah, Y. M. Chhatwal, G. S. |
| Title: | Accounting for shrinkage in continuous flow industries : An expository note. |
| Journal: | Abacus
1987 : MAR, VOL. 23:1, p. 31-42 |
| Index terms: | INVENTORIES ACCOUNTING THEORY COST ACCOUNTING |
| Language: | eng |
| Abstract: | This paper studies accounting in continuous flow industries, a topic that has received next to nothing attention in literature, but which seems problematic to the accounting profession.The paper demonstrates a convenient approach for costing in the process industries, where materials in process endure certain dimensional changes,but remain measurable as physical units of raw material. |
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