evanescent 发表于 2025-3-25 04:09:37
Who Controls Costs?If we ever really wish to control costs we will have to harness the goodwill of people throughout the whole organisation. In any business activity costs have to be incurred. Cost control means minimising the resources used to achieve a given objective. What we are, therefore, concerned with is basically the prevention of waste.extinct 发表于 2025-3-25 08:12:25
Contribution AccountingBased on the definition given in chapter 2, contribution accounting is concerned with the analysis of the accounting data in such a way that the source of the organisation’s wealth can be determined. By concentrating on added value and contribution, the system enables the consumption of resources (costs) to be controlled by the people responsible.整体 发表于 2025-3-25 12:46:11
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