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Author: | Arnold, E. |
Title: | Cost management review. |
Journal: | Management Accounting (London)
1988 : JUN, VOL. 66:6, p. 26-27 |
Index terms: | BUDGETARY CONTROL |
Language: | eng |
Abstract: | Review of the need to improve cost management in organisations, related to identifying opportunities and converting them into savings. The aims of a cost management review. Identifying the opportunities: efficiency, promoting effectiveness, economy, organisation and other factors. The five stages in a cost management review. A separate Box indicates management accounting concepts. |
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