Abstracting and IndexingРИНЦReferativny Zhurnal VINITI RAS Worldcat Google Scholar Online availableEastvieweLIBRARY.RU Biblioclub |
A Wine quality based costing system
Available online: 13 February 2014 Subject Heading: PROBLEMS OF ACCOUNT JEL Classification:
In current economic conditions, an entity’s efficiency mostly hinges on a strategic time-dependent decision-making process, which in turn depends upon various departments’ feedback level. The purpose of this study is to determine the costing systems used in wine-making process and create a wine quality based costing system. The paper implicates that the developed wine quality based costing approach can be used to improve direct costs allocation to cost objects as well as unveil discrepancies between planned and actual losses during the production. Keywords: costing, cost object, costing systems, decision-making. wine-making |
ISSN 2311-9381 (Online)
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