Sökning: "lumber costing"

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1. 1. Product Costing for Sawmill Business Management

   Författare :Mats Johansson; Kaj Rosling; Robert Grubbström; Växjö universitet; []
   Nyckelord :SAMHÄLLSVETENSKAP; SOCIAL SCIENCES; joint cost; lumber costing; linear programming; sawmilling; cost allocation; sales management; opportunity cost.; Business and economics; Ekonomi;

   Sammanfattning : Several Swedish sawmill groups have recently developed product-costing systems to possibly compensate for diminishing production knowledge in recently centralized market organizations. The concept of product costs is challenging in sawmilling, since production is of a joint type – each log typically yields many products. LÄS MER