標(biāo)題: Titlebook: Cost Accounting; Analysis and Control W. Armand Layne Book 1984 Dr W. Armand Layne and Mr Colin Rickwood 1984 accounting.capital.cost accou [打印本頁(yè)] 作者: complicated 時(shí)間: 2025-3-21 19:20
書(shū)目名稱(chēng)Cost Accounting影響因子(影響力)
作者: 駕駛 時(shí)間: 2025-3-21 21:26 作者: 新鮮 時(shí)間: 2025-3-22 01:41 作者: coltish 時(shí)間: 2025-3-22 07:24 作者: 結(jié)果 時(shí)間: 2025-3-22 10:47
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).作者: 縱火 時(shí)間: 2025-3-22 14:31
Capital Budgeting,ts are outdated through technology or obsolescence; (iii) discarding of previously accepted projects which are no longer attractive to the firm.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.作者: 縱火 時(shí)間: 2025-3-22 17:23 作者: 單色 時(shí)間: 2025-3-22 22:04
,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.作者: anatomical 時(shí)間: 2025-3-23 03:23 作者: 賞心悅目 時(shí)間: 2025-3-23 06:22
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.作者: 勛章 時(shí)間: 2025-3-23 11:33 作者: 四溢 時(shí)間: 2025-3-23 17:48 作者: cruise 時(shí)間: 2025-3-23 21:56 作者: Indebted 時(shí)間: 2025-3-24 00:53 作者: Nausea 時(shí)間: 2025-3-24 02:37
Globalsteuerung und Angebotspolitikn converted to accounting conventions are debits and credits. The debits and credits even in the Paciolian. format can be expressed in matrix form. Nowadays, the complicated nature of the firm’s production problem, coupled with the advancement in computer technology,. have made the acceptance of mat作者: 獨(dú)輪車(chē) 時(shí)間: 2025-3-24 09:48
Globalsteuerung und Angebotspolitikdiscrete systems. When products are made continuously, a process costing system emerges. Unit costing is applicable to both systems. Process manufacturing creates other products which are called joint products. Joint products give rise to by-products.作者: Incompetent 時(shí)間: 2025-3-24 13:37
Die Politik der Deutschen Bundesbank about it; cost prediction can be accurate or inaccurate. The moot point underlying cost prediction, however, is that the management function can make use of the data via statistical analysis as guidelines for budgeting, choice of action in markets, and performance evaluation.作者: Mitigate 時(shí)間: 2025-3-24 18:12
Das Sozialprodukt —ein Wohlstandsma??ata for cost—volume—profit (C—V—P) analysis can be obtained by arranging information about the firm’s activities in the manner shown in Figure 9.1 utilising the direct costing format. The presentation in the form of graphs, and the reporting of C—V—P analysis to top management highlight the essentia作者: 審問(wèn),審訊 時(shí)間: 2025-3-24 20:54
Das Sozialprodukt —ein Wohlstandsma??cept, but what is needed is an operational statement for accounting purposes. Horngren (1977) provides such a statement: ‘For a cost or revenue to be relevant to a particular decision, it must meet two criteria: (i) It must be an expected future cost; and (ii) it must be an element of difference bet作者: LEERY 時(shí)間: 2025-3-25 00:10
Das Sozialprodukt —ein Wohlstandsma??s — for internal and for external reporting. The two models show the administration of the firm’s economic resources, but from different perspectives. Horngren (1977) emphasised that ‘when an accounting system is designed, managers and accountants must choose an inventory valuation method. This deci作者: 被告 時(shí)間: 2025-3-25 06:32
,Chemie-DM-Umsatz-Milliard?re der Welt,es first to capture, and secondly to coordinate all the heterogeneous activities — both human and physical—of the firm into a homogeneous plan of action. The management accountant plays an important role in that process.作者: Flavouring 時(shí)間: 2025-3-25 09:55
Sample deutscher Chemieunternehmen,us are the reference base for budgetary control. Budgetary control results from the calculation and evaluation of variances which are derived from the comparison of the actual with the budgeted activities of the firm. Budgetary control thus implies that managers are responsible for mistakes or devia作者: adduction 時(shí)間: 2025-3-25 14:55
Sample deutscher Chemieunternehmen,fines the word ‘standard’ as ‘a(chǎn) definite level of excellence, attainment, or a definite degree of any quality, viewed as a prescribed object of endeavour or as a measure of what is adequate for some purpose’. An accounting definition. is ‘A predetermined cost calculated in relation to a prescribed s作者: cauda-equina 時(shí)間: 2025-3-25 19:24 作者: Metastasis 時(shí)間: 2025-3-25 23:14 作者: Obituary 時(shí)間: 2025-3-26 03:54
978-0-333-36070-5Dr W. Armand Layne and Mr Colin Rickwood 1984作者: 盡忠 時(shí)間: 2025-3-26 05:01
Freihandel und GruppeninteresseCosting methods are the ways by which certain managerial calculations are likely to be employed in the firm concerning material issues to the production process. That aspect is examined in 2.3 below. It is important, however, to show first how the raw materials used in the production process are controlled in the firm. That aspect is now examined.作者: ablate 時(shí)間: 2025-3-26 09:16 作者: affluent 時(shí)間: 2025-3-26 13:38 作者: 天真 時(shí)間: 2025-3-26 18:06 作者: 解開(kāi) 時(shí)間: 2025-3-26 21:45 作者: 清唱?jiǎng)?nbsp; 時(shí)間: 2025-3-27 04:18
,Chemie-DM-Umsatz-Milliard?re der Welt,Linear programming is a mathematical tool which helps (via its quantification and solution processes) the management function to gain insight into complex, economic cases. Some complex cases which have a bearing on cost accounting and can be solved by linear programming are:作者: Bumptious 時(shí)間: 2025-3-27 08:28
EWS oder flexible Wechselkurse?The financing of a capital project, whether from internal or external sources, necessitates the computation of the firm’s cost of capital.. The cost of capital can be used by management as a measure to cut off certain projects if the return in percentage terms falls below it.作者: MORPH 時(shí)間: 2025-3-27 11:35 作者: 厚臉皮 時(shí)間: 2025-3-27 14:22 作者: 躲債 時(shí)間: 2025-3-27 20:58
Direct Materials, Direct Labour, the Mechanics of Cost Allocation and Overhead Analysis,This chapter examines the flow of direct materials in the manufacturing firm; it then looks at the role of direct labour and its relationship with direct materials, and draws attention to the mechanics of labour cost accounting.作者: 誘惑 時(shí)間: 2025-3-28 01:06
Service Cost Allocation to Production Departments,Service departments provide beneficial services to the firm. They are not directly engaged in production, but give services to production departments. The types of service departments usually found in a manufacturing concern are catering, inspection, power plant, steam room and tool room.作者: Conscientious 時(shí)間: 2025-3-28 02:35 作者: guardianship 時(shí)間: 2025-3-28 06:35 作者: Enliven 時(shí)間: 2025-3-28 10:26 作者: DRILL 時(shí)間: 2025-3-28 17:22 作者: ostracize 時(shí)間: 2025-3-28 22:01 作者: 沉默 時(shí)間: 2025-3-28 22:55
Introduction to Cost Accounting,ounting is a conscious and rational procedure by accountants for accumulating cost. and relating such costs to specific products or departments for effective management action. Such costs are used in balance sheets and income statements for the purposes of stock valuation and income determination.作者: CHOP 時(shí)間: 2025-3-29 03:14
,Job Costing, Unit Costing, Process Costing and Joint Product Costing — ‘The Quartet’,discrete systems. When products are made continuously, a process costing system emerges. Unit costing is applicable to both systems. Process manufacturing creates other products which are called joint products. Joint products give rise to by-products.作者: tariff 時(shí)間: 2025-3-29 08:45
Cost Estimation, about it; cost prediction can be accurate or inaccurate. The moot point underlying cost prediction, however, is that the management function can make use of the data via statistical analysis as guidelines for budgeting, choice of action in markets, and performance evaluation.作者: Gum-Disease 時(shí)間: 2025-3-29 13:37
Relevant Costs for Decisions,cept, but what is needed is an operational statement for accounting purposes. Horngren (1977) provides such a statement: ‘For a cost or revenue to be relevant to a particular decision, it must meet two criteria: (i) It must be an expected future cost; and (ii) it must be an element of difference between alternatives.作者: CLOWN 時(shí)間: 2025-3-29 15:51
Budgetary Planning,es first to capture, and secondly to coordinate all the heterogeneous activities — both human and physical—of the firm into a homogeneous plan of action. The management accountant plays an important role in that process.作者: 沙漠 時(shí)間: 2025-3-29 23:11
Overview: 978-0-333-36070-5978-1-349-17691-5作者: Exposition 時(shí)間: 2025-3-30 00:18 作者: debouch 時(shí)間: 2025-3-30 07:02
Globalsteuerung und Angebotspolitikdiscrete systems. When products are made continuously, a process costing system emerges. Unit costing is applicable to both systems. Process manufacturing creates other products which are called joint products. Joint products give rise to by-products.作者: lanugo 時(shí)間: 2025-3-30 08:33
Die Politik der Deutschen Bundesbank about it; cost prediction can be accurate or inaccurate. The moot point underlying cost prediction, however, is that the management function can make use of the data via statistical analysis as guidelines for budgeting, choice of action in markets, and performance evaluation.作者: Ophthalmologist 時(shí)間: 2025-3-30 14:53 作者: 背書(shū) 時(shí)間: 2025-3-30 20:15
,Chemie-DM-Umsatz-Milliard?re der Welt,es first to capture, and secondly to coordinate all the heterogeneous activities — both human and physical—of the firm into a homogeneous plan of action. The management accountant plays an important role in that process.作者: insolence 時(shí)間: 2025-3-30 21:03
Introduction to Cost Accounting,ounting is a conscious and rational procedure by accountants for accumulating cost. and relating such costs to specific products or departments for effective management action. Such costs are used in balance sheets and income statements for the purposes of stock valuation and income determination.作者: 充氣球 時(shí)間: 2025-3-31 02:38 作者: 楓樹(shù) 時(shí)間: 2025-3-31 05:28 作者: Exaggerate 時(shí)間: 2025-3-31 11:05
Cost Estimation, about it; cost prediction can be accurate or inaccurate. The moot point underlying cost prediction, however, is that the management function can make use of the data via statistical analysis as guidelines for budgeting, choice of action in markets, and performance evaluation.作者: Individual 時(shí)間: 2025-3-31 15:17
,Cost—Volume—Profit (C—V—P) Analysis,ata for cost—volume—profit (C—V—P) analysis can be obtained by arranging information about the firm’s activities in the manner shown in Figure 9.1 utilising the direct costing format. The presentation in the form of graphs, and the reporting of C—V—P analysis to top management highlight the essentia作者: tattle 時(shí)間: 2025-3-31 17:58
Relevant Costs for Decisions,cept, but what is needed is an operational statement for accounting purposes. Horngren (1977) provides such a statement: ‘For a cost or revenue to be relevant to a particular decision, it must meet two criteria: (i) It must be an expected future cost; and (ii) it must be an element of difference bet作者: deviate 時(shí)間: 2025-4-1 00:28
Direct Costing and Absorption Costing,s — for internal and for external reporting. The two models show the administration of the firm’s economic resources, but from different perspectives. Horngren (1977) emphasised that ‘when an accounting system is designed, managers and accountants must choose an inventory valuation method. This deci
