Blog List

Saturday 8 April 2017

Cost and performance management in the sawmilling industry

Author
Torgrim TunesAnders Q. Nyrud and Birger Eikenes

Abstract: Joint costs are costs which cannot be readily identified with individual products. They are especially prominent in extractive, agricultural and chemical industries. In this article we consider methods used by the Norwegian sawmilling industry to allocate joint costs. A survey of joint cost accounting systems in use in Norwegian sawmills was carried out using structured interviews. In order to analyze the results from the interviews we conducted a Cross Case Analysis. According to the results Norwegian sawmills do not allocate joint costs, except from some ad-hoc methods inapplicable for joint cost allocation to products. There are several reasons for this. The problem is perceived as difficult to solve and many of the respondents consider the benefit as limited. There are shortcomings in existing joint cost allocation systems, and finally, there is a lack of interest and knowledge about cost accounting.
Downloads: (external link)
http://purl.umn.edu/198734 (application/pdf)
Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.
Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text
Access Statistics for this article
Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics is currently edited by May
More articles in Scandinavian Forest Economics: Proceedings of the Biennial Meeting of the Scandinavian Society of Forest Economics from  Scandinavian Society of Forest Economics Contact information at EDIRC.
Series data maintained by AgEcon Search (aesearch@umn.edu).

For further details log on website :
http://econpapers.repec.org/article/agsssfesf/198734.htm

No comments:

Post a Comment

Advantages and Disadvantages of Fasting for Runners

Author BY   ANDREA CESPEDES  Food is fuel, especially for serious runners who need a lot of energy. It may seem counterintuiti...