haku: @author Wise, D. / yhteensä: 12
viite: 8 / 12
| Tekijä: | Wise, D. |
| Otsikko: | Costing fact and fiction. (!Cost systems) (!Cost recovery) |
| Lehti: | Management Today
1987 : AUG, p. 62-63 |
| Asiasana: | COSTS FINANCIAL ACCOUNTING |
| Kieli: | eng |
| Tiivistelmä: | Keeping careful track of costs and how they behave remain fundamental to the success of any business. Costing systems should be reviewed at least every three years. Outdated systems will mislead and damage the business. Information on costs must be presented to management consistently with the information on financial performance. Traditional methods of overhead recovery are rarely relevant to new conditions and can be positively harmful. It is as important to control investments as it is to control activity levels. Cost information must always be tailored to the requirements. |
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