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IIR document

COST ACCOUNTING IN REFRIGERATED WAREHOUSES: DIRECT COSTING VERSUS FULL COST ACCOUNTING.

Author(s) : LORENZ G., BREHM K. P.

Type of article: Article, IJR article

Summary

AFTER A BRIEF INTRODUCTION ON THE PURPOSES AND OBJECTIVES OF RUNNING A COST ACCOUNTING SYSTEM AS WELL AS A COMPARISON OF AVAILABLE ACCOUNTING SYSTEMS, FULL COST ACCOUNTING SYSTEMS WHICH ARE ACTUALLY USED WILL BE CRITICALLY ANALYSED. ON THE BASIS OF THESE FINDINGS THE CONCEPT FOR A MODERN, HIERARCHICAL DIRECT COST ACCOUNTING SYSTEM FOR REFRIGERATED WAREHOUSES WILL BE OUTLINED. THIS DIRECT COST ACCOUNTING SYSTEM WILL PROVIDE A POWERFUL TOOL FOR ANALYSING THE REAL CAUSES FOR THE (ACTUAL) PROFIT/LOSS SITUATION IN DETAIL.

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Format PDF

Pages: 125-136

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Details

  • Original title: COST ACCOUNTING IN REFRIGERATED WAREHOUSES: DIRECT COSTING VERSUS FULL COST ACCOUNTING.
  • Record ID : 1989-1943
  • Languages: English
  • Source: International Journal of Refrigeration - Revue Internationale du Froid - vol. 12 - n. 3
  • Publication date: 1989

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