Cost Accounting

Gunther Friedl, C. (2005). Cost Accounting: Foundations and Evolutions. Springer.

Type

Book chapter

Intellectual base

Review or monograph

Year

2005

DOI

10.1007/3-540-28444-6

Link

https://doi.org/10.1007/3-540-28444-6

Cited by

1 citation across 1 artifact.

Domain-specific

• Equivalence number method
  • … multiply each weight by output quantity, divide joint cost by total equivalent units, and allocate the rate back to each weighted quantity. to A sort-production setting with products that use similar processes but differ systematically in size or material intensity can use engineering ratios as equivalence numbers..

Verification

This reference passed the adversarial substantiation pipeline: it was checked to exist and to support the claim it is attached to. See how references were verified.

Registry ID ref:33ea5702fcd6 · see in the full table