Development of Product Costing in the Modern Productive Environment

摘要

The purpose of the paper is to examine the following aspects: What do traditional theory and text books say about product costing; What kind of changes affecting product costing have occurred; Are there faults in the present accounting practice; What is typical of a good product costing system; and What should be the principles in developing product costing systems. (Copyright (c) 1989 Erkki Uusi-Rauva Jouku Karjalainen.)