Understanding Costs

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作   者:[美]小威廉·J.布伦斯(Willian J.Bruns,Jr.)等编写;燕清联合译

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ISBN:9787300061849

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简介

This note introduces managers to the concept of costs,their uses,and their complexity.several types of costs are defined,and single-period and multiple-period cost analysis is discussed.

目录

Introduction
Understanding Costs for Management Decisions
A Brief Introduction to Cost Accounting
Accounting for Indirect Costs
Activity Accounting-Another Way to Measure Costs
Standard Costs and Variance Analysis
Basic Capital Investment Analysis
Relevant Costs and Revenues
One Cost System Isn'tEnough
Measure Costs Rinht:Make the Right Decisions
Appendix
For Further Reading

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