In addition, because there is an increasing number of inventory costing
systems that use a rolling average cost, a continuation of the ban puts taxpayers at risk.
While the principles of reliable, activity-based costing
are universally applicable, costing
system implementation must satisfy the unique characteristics and managerial needs of the foundry industry.
And it is worth trying because the "profit-and-loss" approach, as I call it, to evaluating patient care is superior to using RUG groups for costing
CVA calculates part volume and area to aid costing
Although the hospital was successful in costing
the services provided to individual patients and groups of patients, it was difficult to use this information for utilization management without comparative data from other hospitals, or without clinical profiles of ideal resource utilization and costs.
The concept of separating purchased and produced goods for LIFO pooling purposes is based on differences in the costing
configuration, which might distort income.
Special note: If your mill runs colors, average costing
is especially dangerous.
For instance, if a fully burdened backup and restore environment is currently costing
$12-$14 per GB internally to manage, a 40 percent reduction in this item alone could reduce management costs by S5-$6 per GB, per month.
Pabla in Estimating and Costing
for the Metal Manufacturing Industries, published in 1992.
To refine or develop an environmental program and select the best costing
methods for an environmental accounting system, develop a process map of the interactions in your company.
This is not a trivial task, as the elements needed to develop a solid client/server costing
model are not well-understood.