Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 85–ի 1-ից 3-ը:
Էջ 54
... cost accounting is not an end in itself , but a means to an end - which is why the uses to be made of cost data are so important . Just how good the cost accounting is , is determined , not by reference to a stated body of principles or ...
... cost accounting is not an end in itself , but a means to an end - which is why the uses to be made of cost data are so important . Just how good the cost accounting is , is determined , not by reference to a stated body of principles or ...
Էջ 59
... Cost Is Not Determined . Direct costing critics contend that direct costing misleads management by not provid- ing a full product cost . They point out that fixed costs are an essential element of total cost and by failing to charge fixed ...
... Cost Is Not Determined . Direct costing critics contend that direct costing misleads management by not provid- ing a full product cost . They point out that fixed costs are an essential element of total cost and by failing to charge fixed ...
Էջ 62
... costs is the central purpose of cost analysis . Too many examples can be found where various authors imply that practically all of management's problems will be quickly solved when costs are divided into fixed and variable categories ...
... costs is the central purpose of cost analysis . Too many examples can be found where various authors imply that practically all of management's problems will be quickly solved when costs are divided into fixed and variable categories ...
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Common terms and phrases
accepted activities additional American amount application assets audit balance basic basis benefits budget capital cash cent certified City clients committee complete considered corporation cost course Department depreciation desirable determine direct economic effect employees equipment examination expenses experience fact factors Federal firm funds give important income increase individual industry Institute interest Internal inventory investment issue JOURNAL material ment method objective operations period position possible practice prepared present principles problems procedures processing production professional profit proposed public accounting purchase question received records responsibility result rules sample staff standards statements tion United University York