Open AccessPeculiarities of the use of indirect costs allocation method, based on the assignment of indirect costs to departments
Author(s) -
Daiva Tamulevičienė,
Jonas Mackevičius,
Ermina Liubinaitė
Publication year - 2022
Publication title -
buhalterinės apskaitos teorija ir praktika/buhalterinės apskaitos teorija ir praktika
Language(s) - English
Resource type - Journals
eISSN - 2538-8762
pISSN - 1822-8682
DOI - 10.15388/batp.2022.42
Subject(s) - indirect costs , total absorption costing , activity based costing , cost allocation , total cost , relevant cost , process costing , variable cost , cost driver , fixed cost , operations research , computer science , business , operations management , economics , microeconomics , marketing , engineering , accounting