Some Practical Considerations of Current Cost Accounting

Abstract

The problems of implementation which bedevilled, and ultimately killed, the ambitious and comprehensive approach of ED 18 have been referred to earlier in this book and, in any case, are well documented in the financial and professional press.

Citation

Baillie, J. (1978), "Some Practical Considerations of Current Cost Accounting", Management Decision, Vol. 16 No. 8, pp. 497-509. https://doi.org/10.1108/eb001177