Precision manufacturing costing
著者
書誌事項
Precision manufacturing costing
（Cost engineering / editors Forrest D. Clark, A.B. Lorenzoni, 23）
M. Dekker, c1995
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注記
Includes bibliographical references (p. 325-328) and index
内容説明・目次
内容説明
This work presents its own approach to manufacturing costing that eliminates the errors and instability in current methods by integrating all operations costs into the time use of facilities and labour at every step in the manufacturing process.;College or university bookstores may order five or more copies of this work at a special student price, available upon request from Marcel Dekker Inc.
目次
- The state of the art in manufacturing costing
- generally accepted accounting practice - a review and critique
- an industrial engineering approach to cost accounting
- time use of facilities product costing
- the level by level, total absorption, standard cost concept
- the elements of cost in manufacturing and warehousing
- the information structure in manufacturing and design
- material cost management and control
- labor cost
- operating equipment cost
- manufacturing/warehousing operating burden or overhead
- facility/building burden or overhead
- general and administrative (G & A) expense
- precision costing of manufacturing operations
- precision costing of warehousing and materials handling operations
- sample product cost calculations
- operations analysis and cost variances
- a look into the future.
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