تخصیص هزینه های غیر مستقیم تولیدی در تئوری و عمل

نویسنده


عنوان مقاله [English]

Allocation of Indirect Manufacturing Cost in Theory &. Practice

چکیده [English]

The purpose of this article is to discuss the allocation issues in
managerial accounting. The allocation problem has several
dimensions, some of which are subtle. In fact ,almost all of our
revenue recognition and matching efforts require allocation. That
is, deciding to what periods they (revenues and expenses) should
be assigned,
In conclusion, practitioners have honestly believed that
allocations are appropriate and have struggled to cope with them,
while the academics saddled practitioners with 1;1 matching theory
that requires such assignments, However so long as the academics
continue to certify that in corrigible allocations present fairly a
firm's financial position and the results of its operations, they are
making claims that we Just can't back up.