Authors: Gardiner, Stanley C.
Blackstone Jr., John H.
Source: International Journal of Purchasing & Materials Management; Summer91, Vol. 27 Issue 3, p38, 6p, 6 charts, 2 diagrams
Document Type: Article
*STANDARD cost accounting
Abstract: Focuses on the standard cost approach and the theory of constraints based on make-or-buy decisions. Comparison between contribution per constraint minute and maximum permissible component price methods; Analysis on make and buy options by standard cost method; Implications of variable direct labor expense.
ISSN: 1055-6001
Accession Number: 6255893
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