Peculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments

No costing method can guarantee that cost accuracy will be 100% correct. This is primarily due to the problem of attributing indirect costs to the cost of a product or service. However, in recent decades, most of the research on the allocation of indirect costs has focused on Activity Based Costing...

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Bibliographic Details
Main Authors: Daiva Tamulevičienė, Jonas Mackevičius, Ermina Liubinaitė
Format: Article
Language:English
Published: Vilnius University Press 2022-07-01
Series:Buhalterinės Apskaitos Teorija ir Praktika
Subjects:
Online Access:https://www.journals.vu.lt/BATP/article/view/28119