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Literature Review Of Production Planning And Controlling Accounting Essay

Last year couple of authors tried their best to attempt to identify production planning and control (PPC) top authors. Fernandes, et al. published an article whose main goal is to classify the top PPC authors by means of a survey on PPC researchers. They identified top 10 authors, their influence and impact in PPC. The main contributions of Fernandes et al. (July 2009, pp. 461-478(18))
‘Identified (among a great number of books regarding PPC) the books that has more influence on the PPC area, Guided the study of PPC by means of presenting the main books and authors of PPC, Showed the most valuable work of the PPC top authors, initiating a process of determining who the PPC gurus are’.
Gonzalez, et al. (July 2008, pp. 461-474) investigated the relationship between planning reliability and project performance and found out that ‘variability is a well-known problem in construction projects which leads to the general deterioration of project performance. In this paper, the authors report on a detailed research analyzing this relationship during the construction phase of a home building project at activity and project levels. By doing so, two indexes proposed
An activity planning reliability index called the process reliability index (PRI)

Criticism Of Traditional Costing System Accounting Essay

The traditional costing can be divided into absorption costing and marginal costing. The main differences between these two costing methods are the treatment of fixed cost. Normally, the absorption costing allocates the fixed cost to the units produced based on labour hour or machine hour whereas the marginal costing treated the fixed cost as periodical costs. That’s means the fixed cost will not be allocated to the units produced. In reality, the absorption costing is more popular than marginal costing (Geri N