Titlebook: Making Cost Control Work; Trevor J. Bentley Book 1978 Trevor J. Bentley 1978 accounting.business.control.management.work

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Functional

Overview: 978-0-333-21416-9978-1-349-03191-7

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https://doi.org/10.1007/978-1-349-03191-7accounting; business; control; management; work

SUE

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Measuring Performance are achieved by increased activity, the secondary consideration of control within that expanded level of activity is often overlooked. However, when targets are not achieved control of costs is not always related to the actual level of activity.

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青春期

Control StandardsThe main problem with standard costs is that we can be absolutely certain that actual costs will vary. The causes of variation were discussed in chapter 3. All of these affect the comparison of actual with standard; some can be predicted, others cannot.