Adobe PDF (1.72 MB)
Title Details:
Costing techniques and methods
Authors: Aggelopoulos, Eleftherios
Georgopoulos, Antonios
The fourth chapter describes the methodology of cost-related data collection for the determination and management of production costs. Then, the methodology of allocating overheads to cost centres and the preparation of the respective accounting report are explained. Finally, the two main costing methods are described with reference to their main differences: full costing and direct costing.
Linguistic Editors: Lampropoulos, Ioannis
Graphic Editors: Kalogera, Maria
Type: Chapter
Creation Date: 2022
Item Details:
License: Attribution - NonCommercial - ShareAlike 4.0 International (CC BY-NC-SA 4.0)
Bibliographic Reference: Aggelopoulos, E., & Georgopoulos, A. (2022). Costing techniques and methods [Chapter]. In Aggelopoulos, E., & Georgopoulos, A. 2022. Management Accounting [Undergraduate textbook]. Kallipos, Open Academic Editions.
Language: Greek
Is Part of: Management Accounting
Publication Origin: Kallipos, Open Academic Editions