Publications
Publications
- August 1997
- HBS Case Collection
Accounting for Manufacturing Companies
By: Srikant M. Datar
Abstract
The accounting for a manufacturing company is examined, including the flow of costs from raw materials to work in process to finished goods and the distribution between an inventoriable or product cost and a noninventoriable or period cost.
Keywords
Cost Accounting; Product; Cost; Distribution; Accrual Accounting; Accounting; Manufacturing Industry
Citation
Datar, Srikant M. "Accounting for Manufacturing Companies." Harvard Business School Background Note 198-019, August 1997.