haku: @author Cheatham, C. / yhteensä: 6
viite: 4 / 6
| Tekijä: | Cheatham, C. |
| Otsikko: | Reporting the effects of excess inventories |
| Lehti: | Journal of Accountancy
1989 : NOV, p. 131-132,134,136,138,140 |
| Asiasana: | STANDARD COSTING INVENTORY CONTROL PRODUCTION CONTROL |
| Kieli: | eng |
| Tiivistelmä: | Proposed adaptation of a standard cost accounting system, related to overproduction and excess inventories, to assist managers to make better purchase and production decisions. The standard cost system and 2 basic measures related to production levels. Variance for labour and overheads. Cost of capital. Variances for materials. A sample performance report, and a better system. A Box reviews the background and three Exhibits cover production variances for labour and overhead; production and purchases variances for materials; and a performance report. |
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