haku: @author Berry, I. R. / yhteensä: 3
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| Tekijä: | Berry, I. R. |
| Otsikko: | The development of costing. |
| Lehti: | Management Accounting (London)
1988 : OCT, VOL. 66:9, p. 42-43 |
| Asiasana: | COSTS |
| Kieli: | eng |
| Tiivistelmä: | Review of the origin of costing and its development to current concepts of standard costs and variances that result from unrelated causes and role of cost accountants. Cost methods and developments. The divergence of methods, budgeting, annual recalculations for the budget. Examples of variances and standard costing. |
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