Costing systems
著者
書誌事項
Costing systems
（Foundations and trends in accounting / editor-in-chief, Stefan J. Reichelstein, v. 13,
Now, c2019
大学図書館所蔵 件 / 全1件
-
該当する所蔵館はありません
- すべての絞り込み条件を解除する
注記
Includes bibliographical references (p. 119-146)
内容説明・目次
内容説明
Costing Systems provides a structured overview of costing system research to explain the co-existence of different costing practices. This body of research has come to prescriptive conclusions, which will of be valuable and insightful to practitioners designing costing systems and managers using reported cost data. The monograph is structured around four primary purposes of cost Measurement: decision-making, cost management, inventory valuation for financial and tax accounting, and control and performance Measurement. Part 1 of the monograph relates to the Production or supply choices made by costing system designers. Part 2 moves onto the demand side for cost information. This monograph aims to be useful both to novices in the costing field who are searching for a primer on this literature as well as for people familiar with the literature who are interested in a structured overview and thoughts on where future research avenues may lead.
目次
1. Introduction
2. Techniques to produce cost information
3. Errors in costing systems
4. Important remaining questions on errors in costing systems
5. Decision-making demands for costing systems: general takeaways
6. Capacity acquisition, allocation and pricing decision demands for costing systems
7. Other decision contexts' demands for costing systems
8. Identification of cost management opportunities
9. Inventory valuation for financial and tax accounting
10. Performance Measurement and control demand for costing systems
11. Interactions and conflicts between sources of demand for cost information
12. Interactions and conflicts between demands on cost information for performance evaluation and decision-making
13. Transfer pricing: Interactions and conflicts between tax reporting and managerial accounting demands on cost information
14. Conflicts and interactions between demands for cost information for inventory valuation, management and control
15. Conclusion
Acknowledgements
References
「Nielsen BookData」 より
