Titlebook: Managerial Uses of Accounting Information; Joel S. Demski Book 19971st edition Kluwer Academic Publishers 1997 accounting.communication.co

CLOWN

Product Costing,e accounting library also records movements of goods from one location to another within the organization. A manufacturing organization might be arranged into manufacturing and marketing divisions. The goods are transferred to various warehouses in the marketing division, once manufacturing is compl

DUST

Product Costing: Heterogeneous Products,ous products. This material is important for two reasons. First, all costing environments are variations on this theme. Understanding issues and techniques in this environment paves the way for a broader understanding of the product costing art.

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Joint Costs and Cost Allocation,tiple products and its cost function is not fully separable. Some costs, then, “jointly” produce the products. Cost allocation is the phrase used to describe the procedures by which product costs are constructed in the face of joint costs.

APO

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Competitive Response, a product to our product line may affect one or more competitors and may evoke a response. For example, they may decide to cede the new product’s market to us or they may retaliate with vigor. Extensive investment in R&D may scare off potential competitors. Access to proprietary technology may give

起波澜

Library Procedures for Performance Evaluation, happenstance. Being able to evaluate presumes we took care to lay in the requisite information in the first place. An important managerial task is planning for subsequent evaluation. For example, it is difficult to control telephone costs without knowledge of who makes what use of the telephones. S

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