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