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