haku: @indexterm MASS PRODUCTION / yhteensä: 28
viite: 19 / 28
| Tekijä: | Medicke, W. Plant, H. G. |
| Otsikko: | Die Abrechnung in Unternehmen mit Massen-, Sorten- und Serienfertigung (Cost accounting in firms with mass or serial production) |
| Lehti: | Kostenrechnungs Praxis
1991 : NR. 2, p. 71-84 |
| Asiasana: | COST ACCOUNTING MASS PRODUCTION |
| Kieli: | ger |
| Tiivistelmä: | In firms with mass production ex post cost calculation per contract is not possible because parts of the contract do not constitute a single physical unit. The method to be used in such a case is plan-fulfilment comparison. The most important thing is to select proper measuring points. |
SCIMA