Process Costing: A Comment.
This article offers a commentary on the research paper "Process Costing," which appeared in a previous issue of the journal "Abacus." The paper seems to suggest that operations costing is a unique concept and a panacea for all ills that beset accounting for continuous processing. In the arguments pr...
| Publicado en: | Abacus Vol. 15; no. 1; pp. 60 - 67 |
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| Formato: | Editorial |
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Wiley-Blackwell
Jun79
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| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=5117976&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 5117976 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 00013072 AUB jtl: Abacus issn: 00013072 maglogo: Y pubinfo: dt: Jun79 vid: 15 iid: 1 pid: 480 pub: Wiley-Blackwell artinfo: ui: 5117976 10.1111/j.1467-6281.1979.tb00075.x ppf: 60 ppct: 7 formats: fmt: @attributes: type: P size: 411KB tig: atl: Process Costing: A Comment. aug: au: Partington, Graham affil: Senior Tutor in Accounting and Financial Management, Macquarie University su: Cost accounting Cost Cost analysis Cost allocation Accounting sug: subj: Cost accounting Cost Cost analysis Cost allocation Accounting ab: This article offers a commentary on the research paper "Process Costing," which appeared in a previous issue of the journal "Abacus." The paper seems to suggest that operations costing is a unique concept and a panacea for all ills that beset accounting for continuous processing. In the arguments presented in favor of operations costing, a clear distinction has not been drawn between the benefits, if any, that result from an operations costing system. Moreover, no clear theoretical merit has been established for operations costing nor has it been clearly demonstrated that operations costing should be considered as other than a special case of process costing. pubtype: Academic Journal doctype: Editorial src: R language: English refInfo: copyright: @attributes: flag: Y custom: Copyright of Abacus is the property of Wiley-Blackwell and its content may not be copied or emailed to multiple sites without the copyright holder's express written permission. Additionally, content may not be used with any artificial intelligence tools or machine learning technologies. However, users may print, download, or email articles for individual use. item: Abacus holder: Wiley-Blackwell dt: @attributes: year: 1979 holdings: @attributes: islocal: N |
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