Journal of Accountancy, Հատոր 112American Institute of Certified Public Accountants, 1961 |
From inside the book
Արդյունքներ 86–ի 1-ից 3-ը:
Էջ 52
... Direct Costing By John J. Brausch " Direct costing is particularly valuable for internal management purposes . IN 99 N 1936 , Jonathan Harris introduced the contro- versial direct costing concept in his now famous article , " What Did ...
... Direct Costing By John J. Brausch " Direct costing is particularly valuable for internal management purposes . IN 99 N 1936 , Jonathan Harris introduced the contro- versial direct costing concept in his now famous article , " What Did ...
Էջ 54
... Direct vs. absorption costing There are many definitions of direct costing . One definition is offered in the Accountants ' Handbook where W. W. Meikerk is quoted as follows : 9 Direct costing should be defined as a segregation of ...
... Direct vs. absorption costing There are many definitions of direct costing . One definition is offered in the Accountants ' Handbook where W. W. Meikerk is quoted as follows : 9 Direct costing should be defined as a segregation of ...
Էջ 60
... Direct cost is more useful in making management decisions regarding inven- tory because direct costs are closely akin to the " out - of - pocket " expenses that are incurred in producing the in- ventory or replacing inventory . Summary ...
... Direct cost is more useful in making management decisions regarding inven- tory because direct costs are closely akin to the " out - of - pocket " expenses that are incurred in producing the in- ventory or replacing inventory . Summary ...
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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