search query: @indexterm Production costs / total: 188
reference: 119 / 188
Author: | Evraert, S. Mevellec, P. |
Title: | Calcul des couts: il faut depasser les methods traditionnelles = Cost allocation and accounting methods |
Journal: | Revue Francaise de Gestion
1990 : MAR-APR-MAY, 78, p. 12-24 |
Index terms: | COST ALLOCATION COST ACCOUNTING PRODUCTION COSTS DECISION MAKING OVERHEAD COSTS |
Language: | fre |
Abstract: | The evolution of production conditions is increasingly exposing the drawbacks of traditional cost allocation methods as decision making instruments in the modern corporation. After highlighting the limits of traditional cost notions, using numerical examples, the problems created particularly in sharing out indirect charges are analyzed. The solutions to these problems are considered, notably by proposing cost allocation at three levels: product, batch and volume. Because business operations are complex and many kinds of products are manufactured, determining the number of ratios of distribution to be adopted is a real problem. |
SCIMA