Author: | Lyall, D. Okoh, K. Puxty, A. |
Title: | Cost control into the 1990s. |
Journal: | Management Accounting (London)
1990 : FEB, VOL. 68:2, p. 44-45 |
Index terms: | COST CONTROL BUDGETARY CONTROL |
Language: | eng |
Abstract: | A review of a CIMA funded report on the extent to which manufacturing change affected traditional standard costing and budgetary control systems. The purpose of the study. Findings. In-depth enquiries. Inflation. Budgets. Two Tables illustrate the use of standard costing and budget systems analyzed by industry, and indications of why standard costing systems were modified. |
SCIMA