Konstruktionsbegleitende Prozebkostenrechnung / Process cost accounting to accompany the design

1993 ◽  
Vol 88 (7-8) ◽  
pp. 344-346
Author(s):  
G. Schuh ◽  
E. Steinfatt
Keyword(s):  
Cost Accounting ◽  
Process Cost

ISSUES OF REASONABLE ORGANIZATION AND CONDUCT OF COST ACCOUNTING AND ANALYSIS IN ECONOMIC ENTITIES

2021 ◽  
Vol 4 (7) ◽  
pp. 72-79
Author(s):  
Azamat Mahmudov ◽  
◽  
Farangiz Kenjaeva ◽  
Keyword(s):  
Cost Accounting ◽  
Production Costs ◽  
Effective Management ◽  
Financial Activity ◽  
Business Operations ◽  
Main Production ◽  
Activity Cost ◽  
Process Cost ◽  
Business Entities ◽  
Main Activity

The article discusses the issues of accounting and analysis of the main production costs, period costs and costs of financial activities in the system of effective management of business entities. The influence of production processes on the perfect business operations is studied, proposals are givenand recommendations for the organization of primary and consolidated cost accounting are developed.Кеу words:production process, cost classification, primary and consolidated documentation, main activity, cost period, financial activity

scholarly journals Process Cost Accounting Application in Logistics Control

2021 ◽  
Vol 04 (09) ◽  
Author(s):  
Heriberto Pérez-Romero ◽  
Keyword(s):  
Value Chain ◽  
Performance Indicators ◽  
Raw Materials ◽  
Cost Savings ◽  
Cost Accounting ◽  
Industrial Companies ◽  
Process Cost ◽  
Logistics Control

The last two decades were marked by rationalization and optimization measures in many industrial companies. Optimizing operational logistics plays a particularly important role. Adjustments and changes in internal logistics are particularly delicate, as this area plays a key role in the value chain due to the timely supply of raw materials and operational resources, while internal logistics often have great potential for cost savings. This article addresses the issue of logistics control through the application of cost accounting by processes to carry out a control that allows knowing and improving the performance indicators in the company, a practical example is used to show the possibilities of application and the limits of process costing in this area.

Factors Affecting the Decision to Apply Material Flows Cost Accounting MFCA in Thai Nguyen Steel Production Enterprises

2020 ◽  
Vol 36 (3) ◽  
Author(s):  
Nguyen Thi Kim Huyen
Keyword(s):  
Production Process ◽  
Environmental Performance ◽  
Steel Production ◽  
Cost Accounting ◽  
Environmental Accounting ◽  
Production Costs ◽  
Accounting System ◽  
Material Flows ◽  
Factors Affecting ◽  
Legal Documents

Applying the Material Flows Cost Accounting method in Thai Nguyen steel enterprises is one of the solutions to improve the efficiency in the production process, using input materials, and environmental performance, as well as to measure more correctly the production costs based on the change of the price calculation basic. Identifying the factors which affect the decision on applying MFCA to the accounting process of Thai Nguyen steel production enterprises by a direct survey is carried out with 119 accountants and managers working at 13 steel enterprises. The results show that applying MFCA to the accounting process in these enterprises depends on the strategies, capacities, the accounting system of those enterprises, and the system of legal documents related to environmental accounting.

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