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In accounting, value stream costing (VSC) is a technique of costing which entails identifying and calculating costs for all the process steps required for providing value to the customer. It begins with a mapping and tracking all the process steps that provide the value and then quantification of the value created by each step.[1][2]
References edit
- ^ "The Fundamentals of Value Stream Costing – Part 2 of 3". January 15, 2019.
- ^ "Basics of Value Stream Costing". C. Lynn Northrup, CPA, CPIM. March 9, 2009.
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