Autore
Musso, Alessandra

Titolo
Dal Reporting alla Contabilità Industriale. Relazioni di coerenza e integrazione informativa
Periodico
MC
Anno: 2015 - Fascicolo: 3 - Pagina iniziale: 117 - Pagina finale: 136

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.



SICI: 2239-0391(2015)3<117:DRACIR>2.0.ZU;2-9
Testo completo: http://www.francoangeli.it/riviste/Scheda_Rivista.aspx?IDArticolo=55561&Tipo=Articolo PDF

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