Improving the Allocation of Indirect Costs Using the FABC Method (Based on the Example of a Paper and Cardboard Manufacturing Company)

Every enterprise seeks to determine as accurately as possible the cost of the products or services it produces. The allocation of indirect costs causes considerable difficulties in this process. In the search for the most accurate alternatives for allocating indirect costs, the Activity Based Costi...

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Bibliographic Details
Main Authors: Ermina Liubinaitė, Ieva Lipskytė
Format: Article
Language:English
Published: Vilnius University Press 2023-08-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.zurnalai.vu.lt/BATP/article/view/32718