haku: @author Wheatley, M. / yhteensä: 20
viite: 13 / 20
| Tekijä: | Wheatley, M. |
| Otsikko: | How costs lead firms astray |
| Lehti: | Management Today
1990 : JUN, p. 114-117 |
| Asiasana: | COSTS COST ALLOCATION |
| Kieli: | eng |
| Tiivistelmä: | As companies move away from the traditional, labour-intensive batch manufacturing and adopt more modern "flow" manufacturing techniques, their existing accounting systems are less useful. Management accounts devote too much place to analysing labour costs, though in any cost breakdown this is not an important item. Indeed, in companies where the goods produced are similar to each other, allocating overhead costs can be done on the basis of direct labour used. But a more complex range of products may need a technique such as "activity based costing", which assigns the burden according to the varying aspects of the overhead costs. |
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