文章基本信息

标题：SOLVING OF THE PRODUCT COSTING PROBLEMS IN WOOD-USING AND FURNITURE INDUSTRY
本地全文：下载
作者：Boris Popesko ; Boris Popesko
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2007
卷号：23
期号：1
页码：110-113
语种：English
出版社：Poznań University of Life Sciences
摘要：Article seeks the answer to the question: “How to eliminate the inaccurate product cost quantification, in the wood-using and furniture industry”. The complexity and structure of the operations and overhead activities, which these industries need to perform, is growing quickly, according to globalization of the natural resources and retail markets. The traditionally used tools for product costing are insufficiently accurate for the pricing and provide the lack of information about company performance and effectiveness of its activities. The problems and possible risks connected with absence of useful management and accounting information system are described in this article and the solution of these problems, with application of sophisticated costing system, is presented. In last part of article, it is the specifics of the Activity-Based Costing systems in wood-using industry described.
关键词：Costs; costing; cost allocation; Activity-Based Costing and Management; Averagization