Using improper costing methods may lead to losses

The first step in sound business management is to realize that accounting reports complying with tax rules are improper for profit control as quicker and higher frequency reporting is a must together with a different kind of expenses filing. The second step is to choose, for controllership purposes, between absorption, direct or activity based costing. Outlines the reasons why direct costing is the key to effective profit control.

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Year of publication:	1997
Authors:	Esculier, Guy G.
Published in:	The TQM Magazine. - MCB UP Ltd, ISSN 1758-6887, ZDB-ID 2024492-7. - Vol. 9.1997, 3, p. 228-230
Publisher:	MCB UP Ltd
Subject:	Accounting \| Activity‐based costing \| Costing \| Direct costs \| Overhead costs

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Type of publication:	Article
Type of publication (narrower categories):	review-article
Language:	English
Other identifiers:	10.1108/09544789710169028 [DOI]
Source:	Other ZBW resources

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