We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
TMS - 2 STOKLAR STANDARDINA GÖRE, STANDART MALİYET YÖNTEMİNİN UYGULANMASI.
- Authors
GÜNGÖRMÜŞ, Ali Haydar; BOYAR, Ender
- Abstract
The objective of this article is to apply both standard and normal costing together to design costing system according to the Turkish Accounting Standards, Standard Number 2 "Inventories". Standard costing method is compared with normal costing and actual costing method in the article. Also an example about overhead costing variances causing from capacity is given. The differences between normal costing and actual costing method separately recorded.
- Subjects
COST accounting; COST estimates; ACCOUNTING standards; VARIANCES; ACCOUNTING methods; AUDITING standards; STANDARDS
- Publication
Financial Analysis / Mali Cozum Dergisi, 2010, Issue 102, p109
- ISSN
1303-5444
- Publication type
Article