TY -  JOUR
PY -  2015
SN -  2239-4397
T1 -  Dal Reporting alla Contabilità Industriale. Relazioni di coerenza e integrazione informativa
JO -  MANAGEMENT CONTROL
DA -  12/15/2015 12:00:00 AM
DO -  10.3280/MACO2015-003007
UR -  http://www.francoangeli.it/Riviste/Scheda_rivista.aspx?idArticolo=55561
AU -  Musso, Alessandra
SP -  117
EP -  136
IS -  3
VL -  
LA -  IT
AB -  The paper focuses on managerial accounting and cost accounting features, their different logics in the budgeting process, highlighting the importance of calculating the cost of the product, for prices formulation and inventory evaluation, the balance sheet item that more than any other transcends the accounting. While going down the bill of material, the value of production processes, represented by routing, increases. As a matter of fact, the typical question of Management Control, especially for industrial controlling, is what costs are included in the calculation of step rate, to check with the consistency of reporting scheme.
PB -  FrancoAngeli
ER -