haku: @freeterm KOSTENRECHNUNG, KOSTENZURECHNUNG, / yhteensä: 5
viite: 2 / 5
| Tekijä: | Cagne, M. L. Discenza, R. |
| Otsikko: | Accurate product costing in a JIT environment (Beschaffungskosten) |
| Lehti: | International Journal of Purchasing and Materials Management
1992 : FALL, VOL. 28:4, p. 28-31 |
| Asiasana: | |
| Vapaa asiasana: | KOSTENRECHNUNG, KOSTENZURECHNUNG, FIXKOSTEN, EINKAUF |
| Kieli: | eng |
| Tiivistelmä: | Traditional accounting systems have failed to match revenues and expenses properly in today's JIT purchasing environment. An alternative approach is discussed, one that utilizes activity-based costing, which helps accurately measure overhead costs for a basis of cost allocation. Suggestions are offered for designing and utilizing an activity-based approach to produce true measures of product cost. |
SCIMA