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| Author: | Healy, J. P. Stephens, R. G. |
| Title: | Accounting for scrap in multiphase sequential production processes using ABC |
| Journal: | Journal of Cost Management
1999 : JAN/FEB, VOL. 13:1, p. 3-9 |
| Index terms: | Cost accounting Products Production Information |
| Freeterms: | ABC Activity centers |
| Language: | eng |
| Abstract: | There is a solution proposed to account for the sequencing the production through activity centers in the presence of different scrap rates. Three types of information may be derived from an accounting for scrap. The proposed solution allows management to obtain information on the economic value (or cost) for scrap, the operations causing the scrap, and the activity centers of the costs. |
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