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Standard cost variance analyis / A. Rachedi

Public ISBD Titre : Standard cost variance analyis : A managerial cost control technique Type de document : texte imprimé Auteurs : A. Rachedi, Auteur ; C. Cowton, Directeur de thèse Editeur : Wales : [s.n.] Année de publication : 1983 Importance : 119 f. Présentation : ill. Format : 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 (eng) Mots-clés : Standard Cost  variance Analyis Managerial Cost  control Technique Index. décimale : Ms01283 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. Standard cost variance analyis : A managerial cost control technique [texte imprimé] / A. Rachedi, Auteur ; C. Cowton, Directeur de thèse . - [S.l.] : Wales : [s.n.], 1983 . - 119 f. : ill. ; 30 cm. Master Thesis : Science in Management and technology : Wales, University of wales institute of science and technology : 1983 Bibliogr. f. 114 - 119 Langues : Anglais (eng) Mots-clés : Standard Cost  variance Analyis Managerial Cost  control Technique Index. décimale : Ms01283 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

Code-barres	Cote	Support	Localisation	Section	Disponibilité	Spécialité	Etat_Exemplaire
Ms01283	Ms01283	Papier	Bibliothèque centrale	Mémoire de Master	Disponible