original method of determining production costs, which is based on the labor consumption of products. This method is a …

the proper goal of a decision-making process, one must compare the error costs of false-positive outcomes and false …-negative outcomes. If error costs are symmetric, then the decision-making process should be designed to minimize the total risk of error …. However, if error costs are asymmetric, then the decision-making process should be designed to minimize the more costly type …

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 …