search query: @indexterm Production costs / total: 188
reference: 126 / 188
Author: | Fröhling, O. |
Title: | Prozesskostenrechnung - System mit Zukunft? |
Journal: | Management-Zeitschrift Industrielle Organisation
1989 : VOL. 58:10, p. 67-69 |
Index terms: | COST ACCOUNTING PRODUCTION COSTS OVERHEAD COSTS DIRECT COSTS |
Language: | ger |
Abstract: | The new concepts and systems of manufacturing (logistics, Computer Integrated Manufacturing, Just-in-Time etc.) are mentioned as examples of systems demanding a profound reorientation in cost accounting. Greater elasticity and flexibility of production should be aided by process-oriented cost accounting system. Comparisons are made between the traditional and the new system. New rules of allocating overhead and fixed costs to products, departments or cost centres are specified. The necessity of product and process standardization is emphasized. Some effects of the new system of cost accounting upon pricing are identified. |
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