文章基本信息

标题：COST CALCULATION IN WOOD PROCESSING INDUSTRY IN THE NEW CENTURY
本地全文：下载
作者：Marek Potkány ; Marek Potkány ; Miloš Hitka 等
期刊名称：Intercathedra
印刷版ISSN：1640-3622
出版年度：2007
卷号：23
期号：1
页码：116-120
语种：English
出版社：Poznań University of Life Sciences
摘要：The aim of the paper is to present the possibilities of calculation method in wood processing industry in the new century. Output of the costing system is the calculation that tries to allocate costs per costing unit in various ways. Modern representation of costing system results from company market orientation with emphasis on amount of realized products and the way of their realization as well as emphasis on respecting the target group of customers’ requests. The serious signification has a modern method of variable costing and activity based costing.
关键词：cost; calculation; absorption costing; variable costing; activity based costing