1. bookVolume 25 (2017): Edition 4 (December 2017)
Détails du magazine
License
Format
Magazine
eISSN
2450-5781
Première parution
30 Mar 2017
Périodicité
4 fois par an
Langues
Anglais
Accès libre

Information About Cost of Goods Produced and its Usefulness for Production Engineers – A Case of SME

Publié en ligne: 23 Sep 2017
Volume & Edition: Volume 25 (2017) - Edition 4 (December 2017)
Pages: 267 - 272
Reçu: 01 May 2017
Accepté: 01 Sep 2017
Détails du magazine
License
Format
Magazine
eISSN
2450-5781
Première parution
30 Mar 2017
Périodicité
4 fois par an
Langues
Anglais

[1] W. Caputa, M. Strojek-Filus, “Manufacturing Cost of Product and Customer Value on the Basis of Beer Industry In Poland”, Journal of Business Management and Corporate Affairs, vol. 2, no 2, pp. 30-40, 2013.Search in Google Scholar

[2] G. Cokins, S. Capusneanu, “Cost drivers. Evolution and benefits”, Theoretical and Applied Economics, vol. 8, no 549, pp.7-16, 2011.Search in Google Scholar

[3] S. Deevski, “Cost allocation methods for joint products and by-products”, Economic Alternatives, vol. 1, pp. 64-70, 2016Search in Google Scholar

[4] Public Discussion Draft, Additional Guidance on the attribution of profits to permanent establishment, OECD, 2016. https://www.oecd.org/tax/transfer-pricing/BEPS-discussion-draft-on-the-attribution-of-profits-to-permanent-establishments.pdf.Search in Google Scholar

[5] J. Du, W.D. Cook, L. Liang, J. Zhu, “Fixed costs and resource alloacation based on DEA cross-eficiency”, European Journal of Operational Research, vol. 235, no 1, pp. 206-214, 2014.10.1016/j.ejor.2013.10.002Search in Google Scholar

[6] D. Greves, H. Joumier, “Cost engineering for cost-effective space programmes”, ESA Bulletin, pp. 71-75, August, 2003.Search in Google Scholar

[7] Horngren Ch., Datar S., Foster G., Cost Accounting. A Managerial Emphasis, India, Prentice-Hall of India, 2007.Search in Google Scholar

[8] H. Percevic, I. Drazic-Lutilsky, “Cost allocation Accounting Methods used in the Croatian Production Sector”, South East European Journal of Economics & Business, vol. 3, no 1, pp. 49-57, 2008.10.2478/v10033-008-0006-8Search in Google Scholar

[9] I. Sobańska, Ed., Rachunek kosztów i rachunkowość zarządcza, Warszawa, Poland, Wydawnictwo C.H. Beck, 2006.Search in Google Scholar

[10] M. Strojek-Filus, “Variants of Determining of Manufacturing Cost of a Product in a Production Unit in the Light of Balance Sheet Law”, Management Systems in Production Engineering, vol. 1, no 13, pp. 13-19, 2014. DOI 10.12914/MSPE-03-01-2014Search in Google Scholar

[11] A. Sulik-Górecka, “Analiza rentowności klientów z wy-korzystaniem rachunku kosztów działań jako narzędzia controllingu strategicznego”, in Zarządzanie kosztami przedsiębiorstwa w warunkach ryzyka. Aspekty teoretyczne, J. Chluska, J. Rubik, Eds. Częstochowa, Poland, Wydawnictwo Wydziału Zarządzania Politechniki Częstochowskiej, 2014, pp. 127-134.Search in Google Scholar

[12] The Accounting Act as of 29th September 1994, consolidated text dated 19th July 2016, the Journal of Laws, item 1047.Search in Google Scholar

[13] M.J. Turner, A.T. Lord, “The usefulness of cost allocations: an experimental investigation”, Academy of Accounting and Financial Studies Journal, vol. 12, no 2, pp. 27-45, 2008.Search in Google Scholar

[14] A.O. Ujene, G.I. Idoro, I.A. Odesola, “Contractors perceptions of effects of project overhead costs on building project performance in South-South Nigeria”, Civil Engineering Dimension, vol. 15, no 2, pp. 102-113, 2013.10.9744/ced.15.2.102-113Search in Google Scholar

[15] T. Veres, “Accounting aspects of pricing and transfer pricing”, Annals of the University of Petrosani, vol. 11, no 2, pp. 289-296, 2011.Search in Google Scholar

Articles recommandés par Trend MD

Planifiez votre conférence à distance avec Sciendo