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| Author: | Barton, T. L. Cole, F. M. |
| Title: | Atlantich Dry Dock's unique cost estimating system: computerized costing keeps this ship builder on an even keel (Schiffsbau; Kostenrechnungssystem; Kalkulationsverfahren) |
| Journal: | Management Accounting (US)
1994 : OCT, VOL. 76:4, p. 32-35, 38-39 |
| Index terms: | |
| Freeterms: | BUDGETIERUNG |
| Language: | eng |
| Abstract: | Atlantic Dry Dock has unique cost estimating system that is of interest to management accountants because the estimate of a job serves both as a bid for the job and the budget for it. A look at this unique system will be instructive in showing the value of a sound cost accounting system integrated into an estimating system with a different treatment of overhead. The value of the estimated budget as the starting point for variance analysis and management is also demonstrated. |
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