Product costing is a methodology associated with managerial accounting, i.e., accounting intended to serve management in an operational context rather than to measure corporate performance as such, ...

Kaplan, R. S., and Steven R. Anderson. Time-Driven Activity-Based Costing: A Simpler and More Powerful Path to Higher Profits. Boston: Harvard Business School Press, 2007.

Kaplan, Robert S., and Steven R. Anderson. "The Innovation of Time-Driven Activity-Based Costing." Cost Management 21, no. 2 (March–April 2007): 5–15.

When calculating the costs that go into a job, you can easily name off the direct costs, such as labor and materials, but capturing the direct costs is only part of the picture. Full job costing ...

Manufacturing organizations typically use traditional costing as a method of determining what it costs to make products. It combines an actual cost with a factor to calculate how to allocate indirect ...