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| Author: | Beischel, M.E. |
| Title: | Improving production with process value analysis |
| Journal: | Journal of Accountancy
1990 : SEP, VOL. 170:3, p. 53-55, 57 |
| Index terms: | VALUE ANALYSIS PRODUCTION COSTS ACCOUNTING SYSTEMS |
| Language: | eng |
| Abstract: | Review of production costs in accounting systems, related to improving production with process value analysis. Definition of activity based costing (ABC). Process value analysis steps. ABC and 2 important messages. Two Exhibits illustrate the study. |
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