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Impact of equivalent units of production on state-controlled unit cost calculation for fair pricing of pharmaceuticals: a scoping review. [PDF]
J Pharm Policy PractUdoh S, Wnuk-Pel T.
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Estimation of economic weights for growth, feed efficiency, health, and fertility traits in a breeding program for meat rabbits. [PDF]
Transl Anim SciMagaña-Valencia F +6 more
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By-product Costing and Joint Product Costing
1999In process costing it is usual to distinguish between the main product of the process and by-products or joint products. By-products are the output of a process that have secondary economic significance to the main product of the process and they may require further processing to make them marketable. Joint products are the output of a process in which
Jill Collis, Roger Hussey
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2020
The purpose of this chapter is to provide an example of the methods and procedures used by university specialists in developing potato production cost estimates for potato growers. The methods and procedures described are those used by the University of Idaho, illustrating a typical approach used in developing cost of production estimates.
Víctor Fernández-Blanco +1 more
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The purpose of this chapter is to provide an example of the methods and procedures used by university specialists in developing potato production cost estimates for potato growers. The methods and procedures described are those used by the University of Idaho, illustrating a typical approach used in developing cost of production estimates.
Víctor Fernández-Blanco +1 more
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Product costing: absorption costing
2018This chapter looks at costs, the basic building blocks of management accounting information. It considers what costing involves, what types of cost a business will incur in its operations and how this costing information is used to inform that most critical management decision, what prices to charge for products and services so that an organization can
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Controlling, 2022
Levelized Product Cost sind ein Konzept der Lebenszykluskosten und stellen, betrachtet über den Lebenszyklus einer Anlage, die gesamten Kosten inklusive der durch die Anfangsinvestition entstehenden und allen während des Betriebs der Anlage anfallenden Kosten einer Produkteinheit dar. Das Konzept wird häufig bei der Ermittlung der Stromgestehungskosten
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Levelized Product Cost sind ein Konzept der Lebenszykluskosten und stellen, betrachtet über den Lebenszyklus einer Anlage, die gesamten Kosten inklusive der durch die Anfangsinvestition entstehenden und allen während des Betriebs der Anlage anfallenden Kosten einer Produkteinheit dar. Das Konzept wird häufig bei der Ermittlung der Stromgestehungskosten
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Product Costing: Heterogeneous Products
1997The purpose of this chapter is to study how the typical accounting system constructs product cost statistics when the organization produces heterogeneous products. This material is important for two reasons. First, all costing environments are variations on this theme.
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Product costing and company costs
2012Product costing is a vital part of the product development process. Most companies cost their products inaccurately. Some companies have wrongly closed operations from doing this. The decisions taken during the product development process set the pattern of your company's cost base for the life of the product.
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Produktkostenkalkulation (Product Costing)
2002Unter dem Begriff Product Costing subsumiert die US-amerikanische Fachliteratur die Ermittlung von Herstellungskosten (Manufacturing Costs) und Selbstkosten (Total Costs). US-amerikanische Kalkulationen sind vorrangig auf die Bestandsbewertung (Inventory Valuation) des externen Rechnungswesens (Financial Accounting) ausgerichtet1.
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