Cost Accumulation for Different Costing Systems and their Computer Applications
Abstract
One of the most important aspects of managerial accounting is the accumulation of costs in the manufacturing process. This data is of value to the manager owing to the information it provides him for planning, control, and decision making. The purpose of this paper is to describe the different costing systems, compare them, and show how they affect the accumulation of costs for product costing, as well as decision making.
Citation
Rushinek, A. (1983), "Cost Accumulation for Different Costing Systems and their Computer Applications", Managerial Finance, Vol. 9 No. 1, pp. 19-22. https://doi.org/10.1108/eb013516
Publisher
:MCB UP Ltd
Copyright © 1983, MCB UP Limited