| Titre : | Standard cost variance analyis : A managerial cost control technique |
| Auteurs : | A. Rachedi, Auteur ; C. Cowton, Directeur de thèse |
| Type de document : | texte imprimé |
| Editeur : | Wales : [s.n.], 1983 |
| Format : | 119 f. / ill. / 30 cm. |
| Note générale : |
Master Thesis : Science in Management and technology : Wales, University of wales institute of science and technology : 1983
Bibliogr. f. 114 - 119 |
| Langues : | Anglais |
| Index. décimale : | Ms01283 |
| Tags : | Standard Cost variance Analyis Managerial Cost control Technique |
| Résumé : |
One of the most important objectives of cost accounting is the collection of quantitative data for internal use by management in carrying out its functions of planning, decision making, and control.
Generally, historical costs serve a very usrful purpose. However, with the increasing search for efficiency, and due to their serious shortcomings, historical costs have become useless as managerial tools. Cost accounting has attempted to overcome the limitations of simple historical costs by incoroporating predetermined or standard costs in the accounting records. |
Exemplaires (1)
| Cote | Support | Localisation | Section | Disponibilité | Spécialité | Etat_Exemplaire |
|---|---|---|---|---|---|---|
| Ms01283 | Papier | Bibliothèque centrale | Mémoire de Master | Disponible |
