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Cost Accumulation for Different Costing Systems and their Computer Applications

Managerial Finance

ISSN: 0307-4358

Article publication date: 1 January 1983

2295

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

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