Purpose – The purpose of this paper is to discuss the consequences of the newly introduced Austrian road pricing system on companies. Design/methodology/approach – As road pricing offers a good opportunity for infrastructure owners to generate revenues, the system was introduced in January...

This paper justifies the need for moving indirect production planning costing in the book manufacturing industry toward direct production planning costing. Principles of activity based costing are utilized to accomplish this feat. This paper develops a methodology to break down the various tasks...

Develops a continuum of product costing systems (PCSs) and demonstrates its application to making managerial decisions. Explains the relevance of this structure to managerial issues including inventory control, pricing, special decisions and product design. Synthesizes various PCSs into a...

The first step in sound business management is to realize that accounting reports complying with tax rules are improper for profit control as quicker and higher frequency reporting is a must together with a different kind of expenses filing. The second step is to choose, for controllership...