Popesko, Boris - In: European financial and accounting journal : EFAJ 4 (2009) 4, pp. 35-49
The objective of the article is to define rules for establishing a high quality costing system to measure the costs of …, along with the nature of costs and the behavior of cost elements in major enterprises. One expectation is that different … principles of cost allocation will have to be applied to different types of costs, based on their relation to the output of a …
