haku: @author Brimson, J. A. / yhteensä: 3
viite: 1 / 3
« edellinen | seuraava »
| Tekijä: | Brimson, J. A. |
| Otsikko: | Feature costing: Beyond ABC |
| Lehti: | Journal of Cost Management
1998 : JAN/FEB, VOL. 12:1, p. 6-12 |
| Asiasana: | ACCOUNTING COSTS |
| Kieli: | eng |
| Tiivistelmä: | Activity-based costing (or ABC) has been regarded as an improvement compared with conventional overhead cost systems. ABC assigns the cost of resources to activities and activity costs to the cost object. However, ABC can be a very complex system to create and maintain. Feature costing is the next generation of accounting systems providing the benefits of ABC but being also a lot simpler to use. The article deals with how to conduct feature costing in seven easy steps. |
« edellinen | seuraava »
SCIMA