haku: @author Raiborn, M. H. / yhteensä: 3
viite: 1 / 3
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| Tekijä: | Cluskey, G.R. Jr. Raiborn, M. H. Modianos, D. T. |
| Otsikko: | Multiple-Cost Flexible Budgets and PC-Based Regression Analysis |
| Lehti: | Journal of Cost Management
2000 : JUL-AUG, VOL. 14:4, p. 35-47 |
| Asiasana: | COSTS BUDGETING BUDGET REGRESSION ANALYSIS |
| Kieli: | eng |
| Tiivistelmä: | This article demonstrates and evaluates alternative cost analysis procedures that can be used to develop multiple- cost flexible budgets. A multiple-cost flexible budget estimates the combined or aggregate amount of several components costs to be incurred at different levels of activity. The author considers two alternative methods called component flexible budget method and aggregate cost analysis method and provides a wide number of charts and graphs on this subject. The author also considers the following subjects: 1) analyzing individual cost factors; 2) exploratory cost behavior analysis; 3) defining flexible budget equations; 4) the multiple-cost flexible budget. In conclusion, the author also provides some references on this subject. |
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