Costing techniques and methods
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.
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|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. https://hdl.handle.net/11419/8343|
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Kallipos, Open Academic Editions
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