haku: @indexterm Cost variance / yhteensä: 46
viite: 3 / 46
| Tekijä: | Kloock, J. Schiller, U. |
| Otsikko: | Marginal costing: cost budgeting and cost variance analysis |
| Lehti: | Management Accounting Research
1997 : VOL. 8:3, p. 299-324 |
| Asiasana: | MARGINAL COSTING BUDGETING COST VARIANCE |
| Kieli: | eng |
| Tiivistelmä: | This paper reviews traditional German cost accounting in general and its most pervasive cost accounting system, namely marginal costing, in particular. An outline of the structure of the system is followed by a discussion of its relationship to activity-based costing. The authors then consider how both systems can be applied in short-term decision-making and finally summarize the manner in which marginal costing supports cost variance analysis. |
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