search query: @author Schmid, F. / total: 4
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| Author: | Bear, R. Mills, R. Schmid, F. |
| Title: | Product costing in advanced technology environments |
| Journal: | Management Accounting (London)
1994 : DEC, VOL. 72:11, p. 20-27 |
| Index terms: | TECHNOLOGY ACCOUNTING MANUFACTURING |
| Language: | eng |
| Abstract: | The authors look at why it is so important to derive accurate reflective costing information for decision-making and why information must be directed towards upstream as well as mainstream activities. They discuss some of the major criticisms directed at traditional cost-accounting techniques applied in modern manufacturing environment, highlight some of the confusion surrounding the adoption of modern techniques and ask whether they fulfil all the requirements of modern manufacturing environment. |
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