연구정보
Critical Analysis of the Cost Calculation System Used in Iron and Steel Industry in Libya
리비아 국외연구자료 기타 ABDELKARIM Abdelali Anale : Seria Ştiinţe Economice. Timişoara 발간일 : 2013-01-01 등록일 : 2016-05-17 원문링크
Phased calculation method applied by industrial enterprises with mass production as in the case of companies in the iron and steel industry, characterized by a simple technological process, conducted in successive stages of processing raw materials and materials from which finished product is resulted. Despite the advantages offered, the phases method has several disadvantages indisputable that require improvement of cost calculation in the iron and steel industry enterprises. This paper aims at presenting the inconvenience that the phase method involves and providing solutions for improvement