haku: @indexterm fixed costs / yhteensä: 59
viite: 13 / 59
| Tekijä: | Boyd, L. H. |
| Otsikko: | The use of cost information for making operating decisions |
| Lehti: | Journal of Cost Management
1997 : MAY/JUN, VOL. 11:3, p. 42-47 |
| Asiasana: | COST ACCOUNTING DECISION MAKING FIXED COSTS |
| Kieli: | eng |
| Tiivistelmä: | There is an inherent conflict concerning how fixed costs should be treated in making management decisions. Some experts insist that fixed costs must be allocated to products to ensure correct management decisions, while others insist that such allocations will result in incorrect decisions. What are fixed costs? The standard definition of fixed costs is a cost that remains unchanced in total for a given time period despite wide fluctuations in activity. |
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