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Integration between Reporting and Costing Models
Journal Title: MANAGEMENT CONTROL 
Author/s: Alessandra Musso 
Year:  2015 Issue: Language: Italian 
Pages:  20 Pg. 117-136 FullText PDF:  324 KB
DOI:  10.3280/MACO2015-003007
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The paper focuses on managerial accounting and cost accounting features, their different logics in the budgeting process, highlighting the importance of calculating the cost of the product, for prices formulation and inventory evaluation, the balance sheet item that more than any other transcends the accounting. While going down the bill of material, the value of production processes, represented by routing, increases. As a matter of fact, the typical question of Management Control, especially for industrial controlling, is what costs are included in the calculation of step rate, to check with the consistency of reporting scheme.
Keywords: Statutory accounting, management accounting, cost accounting, bill of material, routing, phantom item.

Alessandra Musso, Integration between Reporting and Costing Models in "MANAGEMENT CONTROL" 3/2015, pp. 117-136, DOI:10.3280/MACO2015-003007

   

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