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.