Management Accounting: A Decision EmphasisWiley, 1979 - 772 страница |
Садржај
ACCOUNTING DATA FOR DECISION MAKING | 1 |
Operating Decisions | 74 |
SYSTEMS FOR PRODUCT COSTING | 115 |
Ауторска права | |
други делови (8) нису приказани
Друга издања - Прикажи све
Чести термини и фразе
absorption costing activity allocation amount analysis assets assume benefit-cost ratio breakeven point cash budget cash flows cash inflows cash outflows CMA adapted Compute contribution margin approach contribution margin ratio cost of capital cost per unit costing system depreciation determined direct labor hours Direct materials discounted Division dollar ending inventory equipment estimate Exhibit factory Finished Goods Inventory firm firm's fixed and variable fixed costs fixed overhead flexible budget goals income statement increase incurred job cost joint costs long-range decisions measure method month net income net present value operating output overhead costs overhead rate overhead spending variance performance budget plant Prepare present value price variance production costs profit plan purchase rate of return REQUIRED return on investment revenue selling price semivariable sold standard cost statement of financial taxes total cost transfer price unit cost variable costs variable overhead Work-in-Process Inventory