Product Costing Systems: Finding the Right Approach

被引：8
|
作者：
Fisher, Joseph G. [1 ]
Krumwiede, Kip [2 ]
机构：
[1] Indiana Univ, Kelley Sch Business, Dept Accounting, Bloomington, IN 47405 USA
[2] Univ Richmond, Robins Sch Business, Dept Accounting, Richmond, VA 23173 USA
来源：
JOURNAL OF CORPORATE ACCOUNTING AND FINANCE | 2015年 / 26卷 / 04期
关键词：
D O I：
10.1002/jcaf.22045
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
Many product costing methods and systems exist, but having the right costing system for a given situation can be difficult. This article identifies four key questions to answer and points out the advantages and disadvantages of various cost systems to find the right balance of convenience, correctness, and implementation costs in a product costing system. Nestlé, for example, discovered that good product management, aided by better cost systems, can pay major dividends. © 2015 Wiley Periodicals, Inc. © 2015 Wiley Periodicals, Inc.
引用
收藏
页码：13 / 21
页数：9
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