haku: @author Worthy, F. S. / yhteensä: 32
viite: 16 / 32
Tekijä: | Worthy, F. S. |
Otsikko: | Accounting bores you? Wake up. |
Lehti: | Fortune
1987 : OCT 12, VOL. 116:8, p. 41, 43, 44, 46 |
Asiasana: | ACCOUNTING COST ACCOUNTING USA |
Kieli: | eng |
Tiivistelmä: | A review of prevailing cost systems used by U.S. companies and the need to eliminate the weaknesses. The errors in cost estimates and calculation of overheads. The overpricing of high volume products and nonproduction expenses. Benefits of introducing new cost management systems in companies and the example of the IBM corporate cost competency centre and direct charging of overheads. The fixing of true profit margins by breaking down sales and marketing outlays on a product-by-product basis. |
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