The Differences Between a Standard Costing and Normal Costing Method of Manufacturing Operating Income Calculation Caused by the Implementation of a New Integrated Information System

Abstract

Research background: When a company changes a few separated information systems into one integrated information system there can appear the obligation of costing method change. It happens especially when the company is a part of an international manufacturing corporation.

Keywords

• manufacturing operating income calculation
• integrated information system implementation
• variance analysis
• m41
• o16