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| Author: | Medicke, W. Plant, H. G. |
| Title: | Die Abrechnung in Unternehmen mit Massen-, Sorten- und Serienfertigung (Cost accounting in firms with mass or serial production) |
| Journal: | Kostenrechnungs Praxis
1991 : NR. 2, p. 71-84 |
| Index terms: | COST ACCOUNTING MASS PRODUCTION |
| Language: | ger |
| Abstract: | In firms with mass production ex post cost calculation per contract is not possible because parts of the contract do not constitute a single physical unit. The method to be used in such a case is plan-fulfilment comparison. The most important thing is to select proper measuring points. |
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