Search Results - "overhead costs"
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UTILITY OF THE METHOD T.H.M. (MACHINE - HOUR - RATE) PRODUCTION CENTURY PROCESS AUTOMATION
Published 2014-11-01Subjects: Get full textThe method T.H.M. (machine - hour - rate) gives greater accuracy in the factories or departments, where production is largely by machinery. In the specialty literature, the notion of price - the time - the car is defined as "œa rate calculated by dividing the budgeted or estimated overhead or l...
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Problems of classification of indirect expenses in road building
Published 2020-01-01Subjects: Get full textThe article proposes the classification of indirect costs of road construction in order to create an effective system of accounting and allocation of indirect costs. Thus, the term indirect costs is defined more concretely. The article deals with the existing control system indirect costs and classi...
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IMPROVING THE ACCOUNTING AND DISTRIBUTION OF OVERHEAD COSTS BASED ON THE USE OF FUNCTIONAL COST ACCOUNTING AND ABC SYSTEM
Published 2021-02-01Subjects: Get full textThe article carries out a critical analysis of the traditional approach to costing. The paper reveals the problem of distortion of the cost of manufactured products from the point of view of making management decisions. The authors justify the expediency of using the ABC system for accounting and di...
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INVESTIGATION INTO ACCOUNT OF A TIME VALUE OF MONEY IN CLASSICAL MULTITOPIC INVENTORY MODELS
Published 2016-08-01Subjects: Get full textThe article describes two types of models. The first is a traditional multitopic inventory model with constant demand and the second is a model based on the average cost of inventory in optimizing inventory management system. The authors taking into account the time value of money in the models stud...
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