Inflamed 发表于 2025-3-23 12:05:49
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Overview: 978-0-333-21416-9978-1-349-03191-7反复拉紧 发表于 2025-3-23 18:04:21
https://doi.org/10.1007/978-1-349-03191-7accounting; business; control; management; workSUE 发表于 2025-3-23 22:56:34
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Measuring Performance are achieved by increased activity, the secondary consideration of control within that expanded level of activity is often overlooked. However, when targets are not achieved control of costs is not always related to the actual level of activity.设想 发表于 2025-3-24 13:29:53
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Control StandardsThe main problem with standard costs is that we can be absolutely certain that actual costs will vary. The causes of variation were discussed in chapter 3. All of these affect the comparison of actual with standard; some can be predicted, others cannot.