haku: @author Rud, M. / yhteensä: 2
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Tekijä: | Rau, K. H. Rud, M. |
Otsikko: | Erfahrungen mit der Prozesskostenrechnung (Experiences with the process cost accounting) |
Lehti: | Kostenrechnungs Praxis
1991 : NR. 1, p. 13-17 |
Asiasana: | COST ACCOUNTING |
Kieli: | ger |
Tiivistelmä: | The share of general costs within total costs is steadily increasing. This fact reduces the reliability of traditional cost-accounting. A method to counter this tendency is process cost accounting whereby costs related to individual processes are determined and distributed among products making use of the process. |
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