Titlebook: Cost and Management Accounting; Jill Collis,Roger Hussey Textbook 1999Latest edition The Editor(s) (if applicable) and The Author(s) 1999

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https://doi.org/10.1007/978-3-322-86413-0his information is required in some detail so that the cost of materials, wages and other items can be identified separately. The cost of an item can be very hard to determine and it is made more difficult by our differing perspectives, which vary according to whether we are buying or selling. There

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Zeitbereich und Frequenzbereich,ounts paid to employees by activity, for each product or service provided, so that they can plan and control costs and make decisions. For example, managers need to know the staff costs in the canteen, the charge out rate for a consultant and the labour costs for undertaking a particular job. Once s

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,Nicht sinusf?rmige periodische Vorg?nge,that must be adhered to, but even very small businesses need to keep some form of financial records for taxation purposes. In addition to financial accounts, many organisations keep cost accounts. This means that they need two sets of books: a financial accounting system for recording items such as

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https://doi.org/10.1007/978-3-322-86416-1ng the overheads to the individual cost units passing through the departments must be found, and this leads to the solution to the second problem, which is calculating the total cost of a particular job or an individual item.

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https://doi.org/10.1007/978-3-322-86416-1tling. This costing system is essentially a form of ., which is a method of obtaining unit costs in which the items produced have a high degree of homogeneity. The unit cost is obtained by dividing the total production cost by the number of items produced.