Die waardeprobleem van onvoltooide werk in kosteberekening
Abstract
Competitive conditions require the entrepreneur to turn out his products at
the lowest possible cost. It is therefore necessary for him to know what the
cost price of his product is . In order to arrive at an economically justified
cost price, he must put such a value on the work in progress , where only
efficaciously employed sacrifices are to be included.
In this study an attempt is made to arrive at an accurate valuation of work
in progress , based on the true cost price of the product, contrary to the
Anglo-Sax on idea of cost price which is based on the historical cost idea.