Precision Manufacturing Costing
E. Ralph Sims
Abstract
E. Ralph Sims
Abstract
The state of the art in manufacturing costing generally accepted accounting practice - a review and critique an industrial engineering approach to cost accounting time use of facilities product costing the level by level, total absorption, standard cost concept the elements of cost in manufacturing and warehousing the information structure in manufacturing and design material cost management and control labor cost operating equipment cost manufacturing/warehousing operating burden or overhead facility/building burden or overhead general and administrative (G & A) expense precision costing of manufacturing operations precision costing of warehousing and materials handling operations sample product cost calculations operations analysis and cost variances a look into the future.
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The state of the art in manufacturing costing generally accepted accounting practice - a review and critique an industrial engineering approach to cost accounting time use of facilities product costing the level by level, total absorption, standard cost concept the elements of cost in manufacturing and warehousing the information structure in manufacturing and design material cost management and control labor cost operating equipment cost manufacturing/warehousing operating burden or overhead facility/building burden or overhead general and administrative (G & A) expense precision costing of manufacturing operations precision costing of warehousing and materials handling operations sample product cost calculations operations analysis and cost variances a look into the future.
Key concepts: Activity-based costing, Total absorption costing, Job costing, Product cost management, Cost accounting, Process costing, Manufacturing engineering, Cost driver