Journal of Accountancy, Հատոր 107American Institute of Certified Public Accountants, 1959 |
From inside the book
Արդյունքներ 84–ի 1-ից 3-ը:
Էջ 93
... standards . His eval- ation finds them falling short of pro- iding satisfactory guides for those hom they should serve . He suggests hat present standards be supple- mented and expanded to indicate more pecifically what is expected of ...
... standards . His eval- ation finds them falling short of pro- iding satisfactory guides for those hom they should serve . He suggests hat present standards be supple- mented and expanded to indicate more pecifically what is expected of ...
Էջ 53
... standard costs are planned costs based upon anticipated costs under favorable operating conditions , a comparison of actual with standards enables management to see quickly the cost elements that are not in line and the activities in ...
... standard costs are planned costs based upon anticipated costs under favorable operating conditions , a comparison of actual with standards enables management to see quickly the cost elements that are not in line and the activities in ...
Էջ 55
... Standards as sales incentives Standards in effect are units of measurement of performance providing excellent incentive bases for operating and sales personnel . The efficiency of each function or worker can be measured by data ...
... Standards as sales incentives Standards in effect are units of measurement of performance providing excellent incentive bases for operating and sales personnel . The efficiency of each function or worker can be measured by data ...
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accepted accounting principles Accounting Practice accounting principles adding machine adjusted American Institute amount annual applicable assets auditor balance sheet basis bill budget capital cash cent Certified Public Accountants client Code committee computed copy corporation cost CPA examination December 31 deduction depreciation dividend dollars Dun & Bradstreet earnings employees expense experience Federal fees financial statements funds gain income statement income tax individual industry interest internal Internal Revenue Service inventory investment JOURNAL OF ACCOUNTANCY liability loss machine ment method National NCR Paper operations opinion partner partnership payment period practitioner prepared present problems production professional profit punched tape purchase question received records responsibility Revenue Royal McBee Section small business staff standards stockholders tax expense taxable taxpayer tion York