Cost Accounting Basics : There is No Magic Number
نویسنده
چکیده
14 Target This article presents a less hysterical view of the cost accounting world by reviewing some of the basics of cost accounting absorption cost, direct cost, and activity-based costs. Critics of cost accounting have been expressing their displeasure with cost systems for at least 70 years. But it is management that should define what kinds of information, and therefore what systems, are required. Our three idiosyncratic cost systems, Caterpillar, Northern Telecom, and Kal Kan, illustrate.
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تاریخ انتشار 2001