search query: @freeterm KOSTENRECHNUNG, KOSTENZURECHNUNG, / total: 5
reference: 2 / 5
| Author: | Cagne, M. L. Discenza, R. |
| Title: | Accurate product costing in a JIT environment (Beschaffungskosten) |
| Journal: | International Journal of Purchasing and Materials Management
1992 : FALL, VOL. 28:4, p. 28-31 |
| Index terms: | |
| Freeterms: | KOSTENRECHNUNG, KOSTENZURECHNUNG, FIXKOSTEN, EINKAUF |
| Language: | eng |
| Abstract: | Traditional accounting systems have failed to match revenues and expenses properly in today's JIT purchasing environment. An alternative approach is discussed, one that utilizes activity-based costing, which helps accurately measure overhead costs for a basis of cost allocation. Suggestions are offered for designing and utilizing an activity-based approach to produce true measures of product cost. |
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