Means of improving product costing in tableware glass factories

1966 ◽  
Vol 23 (1) ◽  
pp. 16-18
Author(s):  
V. P. Butenko
Keyword(s):  
Product Costing ◽  
Tableware Glass

Product costing: the experience of MicroSave-Africa

2003 ◽  
Vol 14 (3) ◽  
pp. 22-34 ◽  
Author(s):  
David Cracknell ◽  
Henry Sempangi
Keyword(s):  
Product Costing

scholarly journals Development of product costing in Lithuania (1918–2019)

2019 ◽  
pp. 2
Author(s):  
Daiva Tamulevičienė ◽  
Jonas Mackevičius
Keyword(s):  
Second World War ◽  
World War ◽  
Stages Of Development ◽  
Normative Documents ◽  
Economic Decisions ◽  
Product Costing ◽  
Soviet Occupation ◽  
The World ◽  
The Cost ◽  
Second World

Appropriate product costing helps not only to estimate the cost of production correctly but also to evaluate the activity results, forecast product prices, make reasonable economic decisions. The article analyses the development of product costing in Lithuania from 1918 to 2019. The following stages of development of product costing were distinguished: 1) between the world wars when Lithuania was independent and during the Second world war (1918–1944); 2) during the years of Soviet occupation (1944–1990); 3) after reinstating the independence of Lithuania (1990–2019). The most important provisions of normative documents related to product costing of every stage were analysed, opinions, statements and suggestions how to improve product costing by different Lithuanian authors were evaluated.

scholarly journals Knowing Your Product Costs: A Primer for Farmers and Food Entrepreneurs

EDIS ◽  
2021 ◽  
Vol 2021 (6) ◽  
Author(s):  
Kevin Athearn ◽  
Mark Yarick ◽  
Natasha Parks
Keyword(s):  
Cost Analysis ◽  
Food Processing ◽  
Software Tools ◽  
Business Decisions ◽  
Product Costing ◽  
Cost Calculations ◽  
Product Costs

This publication provides a basic introduction to product costing for farm businesses and food processing enterprises. It describes cost concepts, provides product costing examples, and briefly discusses software tools that can assist with cost analysis. The publication is intended to help farmers and food entrepreneurs understand product costing concepts and do their own cost calculations to assist with business decisions.

Profit Calculation in a late 14th century sole proprietorship, the case of Francesco DATINI

2021 ◽  
Author(s):  
Mikhail Kuter ◽  
Charles Richard Baker ◽  
Marina Gurskaya
Keyword(s):  
Research Method ◽  
Archival Material ◽  
Average Return ◽  
Product Costing ◽  
Income Statement ◽  
Sole Proprietorship ◽  
Unique Approach ◽  
Double Entry ◽  
Principal Contribution ◽  
Over Time

This paper examines the  Profit on merchandise  accounts (a forerunner of the income statement) in a sole proprietorship in Pisa that officially operated between 1386 and 1392, but took several months to finally end its activities, which it did in 1393. The Profit on merchandise   account was where the balance on each goods account was transferred when all the items recorded in it were sold. The principal contribution of this paper is the identification of a unique approach to medieval product costing that ensured indirect expenses on merchandise were recovered from customers when sales took place, while earning an average return of over 10 percent on those costs. It also highlights the problems encountered when working with archival material that has deteriorated over time; and presents a research method that reconstructs missing data using the trail to original entries and contra entries recorded in double entry.

Research into product costing practice: a European perspective

2001 ◽  
Vol 10 (2) ◽  
pp. 215-256 ◽  
Author(s):  
John A. Brierley ◽  
Christopher J. Cowton ◽  
Colin Drury
Keyword(s):  
European Perspective ◽  
Product Costing

Improving Your Product Costing

2020 ◽  
pp. 187-196
Author(s):  
Greg Lane ◽  
John Shook
Keyword(s):  
Product Costing
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