Cost Accounting and Productivity: The Use and Practice of Cost Accounting in the U.S.A. |
Contents
eword | 15 |
Developments in business | 23 |
Cost accounting practice in America | 31 |
2 other sections not shown
Common terms and phrases
accou allocated American management American Steel Foundries analysis ANNEX basis budgetary control capital expenditure Certified public accountant chart co-operation companies visited component budgets considered controller's cost accounting cost centre cost control cost practices costing rate daily detailed direct labour division divisional duction Dudelange E.P.A. Project economics and accounting efficiency estimates Europe European executive expense budgets factors figures firm forecasted foreman Fr.fr function future contracts importance inventory account inventory control Labour hours labour rate level of activity levels of management man-hours manufacturing ment methods Mission saw monthly normal capacity operating levels organisation overheads budget pages demy 8vo performance perpetual inventory plant manager potential output production costs profit and loss public utilities raw materials responsibility sales budget showing specialisation staff standard cost system standards and budgets supervisor target tion top management levels Units produced variance account volume variance