search query: @indexterm Production costs / total: 188
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| Author: | |
| Title: | SMA 4G : Accounting for indirect production costs. |
| Journal: | Management Accounting (New York)
1987 : JUN, VOL. 68:12, p. 43-49 |
| Index terms: | PRODUCTION COSTS COST ACCOUNTING ACCOUNTING STANDARDS |
| Language: | eng |
| Abstract: | A statement by a number of authors /unnamed/ of allocating indirect production costs to goods, projects, services, contracts and cost objects, for purposes of inventory valuation and related profit measurements, contract and other pricing. The analysis covers production and direct costs, indirect and full costs, etc., suggesting a cost accounting system. Other features covered include full production cost, differential production costs, and a profitability model. |
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