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Titlebook: Cost Accounting; Analysis and Control W. Armand Layne Book 1984 Dr W. Armand Layne and Mr Colin Rickwood 1984 accounting.capital.cost accou

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书目名称Cost Accounting
副标题Analysis and Control
编辑W. Armand Layne
视频videohttp://file.papertrans.cn/239/238976/238976.mp4
图书封面Titlebook: Cost Accounting; Analysis and Control W. Armand Layne Book 1984 Dr W. Armand Layne and Mr Colin Rickwood 1984 accounting.capital.cost accou
出版日期Book 1984
关键词accounting; capital; cost accounting; costing; management accounting; management control
版次1
doihttps://doi.org/10.1007/978-1-349-17691-5
isbn_softcover978-0-333-36070-5
isbn_ebook978-1-349-17691-5
copyrightDr W. Armand Layne and Mr Colin Rickwood 1984
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Standard Costing,et of working conditions, correlating technical specifications and scientific measurement of materials and labour to the prices and wage rates expected to apply during the period to which the standard cost is intended to relate, with an addition of an appropriate share of budgeted overhead’ (ICMA, 1974).
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Capital Budgeting,ts are outdated through technology or obsolescence; (iii) discarding of previously accepted projects which are no longer attractive to the firm. When the firm’s management invest in capital projects, it does so with the understanding that the service benefit to be obtained will last for a lengthy period of time.
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,Cost—Volume—Profit (C—V—P) Analysis,lising the direct costing format. The presentation in the form of graphs, and the reporting of C—V—P analysis to top management highlight the essentials of economic forecasting decisions which are important to their executive decisions. Those decisions are fundamental in the achievement of the firm’s objectives.
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Sample deutscher Chemieunternehmen,tions from the budgetary plans; this is its corrective function. Within that context, budgetary control also means the application of rules for monitoring and harmonising production, administration and the general business and non-business activities of the firm in accordance with the firm’s objectives.
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