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| Author: | Suematsu, E. |
| Title: | Planning and controlling the recovery of cash outflows through cash-flow costing |
| Journal: | Journal of Cost Management
2000 : MAR/APR, VOL. 14:2, p. 20-26 |
| Index terms: | Cost accounting Cash flow Methodology Models |
| Language: | eng |
| Abstract: | This article's focus is on the use of cash-flow costing as an alternative to the target costing method in planning and controlling cash outflows. Dealth with are the process used to plan and control the recovery of cash outflows, structure of cash-flow costing, and the factors affecting the view toward traditional target costing and controlling method. |
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