درباره ما
DODD 7000.14-R VOL 4 CHAP 21
PROCESS COST ACCOUNTING
Organization:
DODD - DoD Directives Service
Year: 2010
Abstract: Purpose
The determination as to the need for a formal process cost accounting capability in an accounting system is a management decision. The decision to establish such a capability should be based upon a recurring need for cost accounting information. The cost accounting standards that shall be implemented when a decision has been made to establish a formal process cost accounting capability are in Chapter 19. This chapter discusses how to establish process cost accounting functionality, the type of source documents required, typical cost management reports produced, and possible uses of these reports. Component process costing structure must be consistent with the Standard Financial Information Structure (SFIS) and the SFIS Business Rules
The determination as to the need for a formal process cost accounting capability in an accounting system is a management decision. The decision to establish such a capability should be based upon a recurring need for cost accounting information. The cost accounting standards that shall be implemented when a decision has been made to establish a formal process cost accounting capability are in Chapter 19. This chapter discusses how to establish process cost accounting functionality, the type of source documents required, typical cost management reports produced, and possible uses of these reports. Component process costing structure must be consistent with the Standard Financial Information Structure (SFIS) and the SFIS Business Rules
Collections
:
-
Statistics
DODD 7000.14-R VOL 4 CHAP 21
Show full item record
| contributor author | DODD - DoD Directives Service | |
| date accessioned | 2017-09-04T15:10:00Z | |
| date available | 2017-09-04T15:10:00Z | |
| date copyright | 05/01/2010 | |
| date issued | 2010 | |
| identifier other | LPTFCFAAAAAAAAAA.pdf | |
| identifier uri | https://yse.yabesh.ir/std/handle/yse/8178 | |
| description abstract | Purpose The determination as to the need for a formal process cost accounting capability in an accounting system is a management decision. The decision to establish such a capability should be based upon a recurring need for cost accounting information. The cost accounting standards that shall be implemented when a decision has been made to establish a formal process cost accounting capability are in Chapter 19. This chapter discusses how to establish process cost accounting functionality, the type of source documents required, typical cost management reports produced, and possible uses of these reports. Component process costing structure must be consistent with the Standard Financial Information Structure (SFIS) and the SFIS Business Rules | |
| language | English | |
| title | DODD 7000.14-R VOL 4 CHAP 21 | num |
| title | PROCESS COST ACCOUNTING | en |
| type | standard | |
| page | 10 | |
| status | Active | |
| tree | DODD - DoD Directives Service:;2010 | |
| contenttype | fulltext |