haku: @author Ali, H. / yhteensä: 4
viite: 4 / 4
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| Tekijä: | Ali, H. |
| Otsikko: | A multicontribution activity-based income statement |
| Lehti: | Journal of Cost Management
1994 : FALL, VOL. 8:3, p. 45-54 |
| Asiasana: | INCOMES SCHEDULING MANUFACTURING |
| Kieli: | eng |
| Tiivistelmä: | This article proposes development of a multi-contribution income statement using activity-based costing. The income statement computes contribution to profit at four levels: the product level , the product-line level, the operations level, and the facility level. Fixed costs that have been traced to relevant activity levels are subtracted at the appropriate level to arrive at separate contributions to profit. This information should help managers analyze the different levels of profitability and measure the effect of different categories of fixed overhead on financial performance. |
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