haku: @author Brown, G. M. / yhteensä: 4
viite: 2 / 4
| Tekijä: | Brown, G. M. |
| Otsikko: | Energy costs and variance analysis. |
| Lehti: | Management Accounting (London)
1988 : JAN, VOL. 66:1, p. 42-43 |
| Asiasana: | ENERGY COSTS |
| Kieli: | eng |
| Tiivistelmä: | A review of energy costs as an area of excess expenditure, which can lead to adverse expenditure patterns, and an evaluation of such expenditure in context alongside other expenditure packages. The work situation of an energy engineer. The variance linkages, and energy cost. Illustrations of two-way cause-and-effect linkages, related to direct labour. Energy costs. The sales mix variance, and sales and distribution overhead variances with an energy linkage. A separate box reviews a graduate employment survey and findings. |
SCIMA