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1 个结果
  • 简介:Themajordrawbacksoftraditionalapproachestoproductcostingincludelackofmanufacturingknowledge,relianceonthedetaileddesigndescription,poorcostfunctionapproximationandinabilitytoupdateestimationalgorithmsbyusingactualcostdata.AdoptingtheActivity-BasedCosting(ABC)conceptandbasedonestimatedprocessingtime,thispaperproposesapragmaticapproachtoproductcosting.Theapproachinvolvestwostages,namelythepreparatorystageandtheestimationstage.Acasestudyconductedinarefrigeratorcompanyisreported.

  • 标签: PRODUCT costing activity-based costing STANDARD TIME