The Accounting Review Vol. 33 No. 1 1958
PRODUCTION WASTE--ITS NATURE AND ITS ACCOUNTING.
Abstract
The waste accounting system for a company should separate avoidable waste from unavoidable waste costs, relate the units and cost of avoidable waste with its causes, allocate unavoidable waste costs to the current period and to future periods, and provide the data necessary for reports on waste costs for management.
- DOI
- 10.2308/tar-7130376
- Volume
- 33
- Issue
- 1
- Pages
- 50-55
- Language
- en
- Sources
- openalex crossref