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Two accounting information systems are maintained; one for financial accounting and one for Management Accounting. Manufacturing costs are often divided into four broad categories: Direct materials, Direct labor, manufacturing overheads and Administrative and Selling and Distribution overheads. Activity-based costing (ABC) entails developing cost pools and determining the most appropriate cost driver with which to apply the costs to production.
Two accounting information systems are maintained; one for financial accounting and one for Management Accounting. Manufacturing costs are often divided into four broad categories: Direct ma…