The objective of the article is to define rules for establishing a high quality costing system to measure the costs of products, customers, and other cost objects in a manufacturing enterprise. The pros and cons of all existing costing methods are discussed in the article, as are the methods...

This paper presents the results of the research of the different types of product costing methods utilization in Czech enterprises performed in the years of 2004, 2007 and 2009. Results of individual surveys are compared, in order to prove the expected tendencies of higher usage of modern...

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