Titlebook: Cost and Management Accounting; Roger Hussey Textbook 1989Latest edition Roger Hussey 1989 capital.costing.management accounting

極大的痛苦

In some industries production follows a number of . The finished output at one stage of production becomes the input for the next stage. At the end of all the stages, or processes, the completed production is sold or transferred to finished goods stock. Examples of this type of production are chemical works, oil refineries and paint manufacturers.

AIL

存心

Chapter 7 examined absorption costing which is a method of charging all costs to the product. Although this is the basis of all financial accounting statements, the information provided by absorption costing can be misleading when management is making decisions in certain circumstances. Example 13.1 illustrates this.

討厭

門窗的側(cè)柱

. is concerned with predicting costs, volume and profit . The theory of break-even analysis is derived from the principles of marginal costing, and the assumptions and definitions of fixed and variable costs and their behaviours discussed in earlier chapters are used.

刺穿

Wettbewerb mit dem Konkurrenten,Managers are concerned for the . of their company. They will assess the challenges and opportunities facing them and set ., usually expressed in financial terms, that they intend to achieve. They will monitor the progress of the company towards these goals and take action to improve performance or revise goals if they have become unrealistic.

PAGAN

interference

指令

notice