Indetifying the network of cost streams in manufacturing enterprises
Published: July 30, 2026
Abstract
Costs are always incurred during the production and business operations of companies. Costs form the cost streams which flow into closed business cycles of companies. These cost streams are the way how costs incur in a business. Typically, manufacturing companies have their cost streams and accountants have to determine which costs are starting materials, work in progress, finished goods inventory, and cost of goods sold. These cost streams form the cost network consisting of Resources, Divisions, Activities, and Products. We can analyze business costs of this network in terms of four different cost streams to identify business costs and control costs.
Keywords
costmanufacturing enterprisecost stream in manufacturing enterprise
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