NDLI: The method of indirect cost allocation in a management accounting system

Content Provider	IEEE Xplore Digital Library
Author	Grishina, E.A.
Copyright Year	2004
Description	Author affiliation: Novosibirsk State Tech. Univ., Russia (Grishina, E.A.)
Abstract	Managers need information to fulfil their responsibilities. These information needs may be financial in nature or they may involve nonfinancial data such as number of hours worked, product or service throughput time, or units of product produced and sold. All management decisions should be supported by analyses of alternative courses of action. The management accounting is expected to supply the information for such decisions. One important reason for having a management accounting system is to determine the cost of manufacturing an individual product or batch of products. Such management accounting differ widely from one company to another, but each system is designed to provide information that management believes is important. In the past ten years, a growing body of academic and profession opinion hold the view that the traditional system of assigning overheads provides distorted costing. This arises due to the simplistic definition of fixed and variable cost and the recover of overheads based on broad apportionment bases often on volume based, e.g. payroll costs. In this article one new method of costs allocation is suggested.
Starting Page	227
Ending Page	231
File Size	941241
Page Count	5
File Format	PDF
ISBN	0780383834
DOI	10.1109/KORUS.2004.1555731
Language	English
Publisher	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Publisher Date	2004-06-26
Publisher Place	Russia
Access Restriction	Subscribed
Rights Holder	Institute of Electrical and Electronics Engineers, Inc. (IEEE)
Subject Keyword	Costs Management accounting Information management Production Financial management Manufacturing Information analysis Analysis of variance Resource management Councils
Content Type	Text
Resource Type	Article

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4	Project PI / Joint PI	Principal Investigator and Joint Principal Investigators of the project	Dr. B. Sutradhar bsutra@ndl.gov.in Prof. Saswat Chakrabarti will be added soon
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