haku: @author Galway, A. / yhteensä: 10
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| Tekijä: | Galway, A. |
| Otsikko: | Process cost accounting - methodology. |
| Lehti: | Management Decision
1991 : VOL. 29:7, p. 27-36 |
| Asiasana: | COST ACCOUNTING PRODUCTION MANUFACTURING |
| Kieli: | eng |
| Tiivistelmä: | The methodology of process cost accounting is set out in a step-by-step format. A comparison of the features of job and process cost accounting is made. Although the differences outlined may appear to simplify the method of process cost accounting they do not avoid the need for close control of process operations and the continuous monitoring of waste which can be very costly in some instances but partially recoverable in others. Four numerical examples are presented. The methodology of process cost accounting can be seen as the application of relatively simple mathematical procedures such as proportions, percentages and averages, together with a knowledge of basic cost accounting principles applied to a given set of manufacturing circumstances. |
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