The digital edition of all books may be viewed on our website before purchase. Excerpt from Principles and Practice of Cost Accounting for Accountants, Manufacturers, Mechanical Engineers, Teachers and Students (Classic Reprint)
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This work has for its object a comprehensive and practical presentation of the general principles upon which cost accounting for manufactured articles is based, the application of these principles in a general manner to the most common types of manufacture and the illustration of the details. These latter vary so greatly under different manufacturing conditions, and may become so numerous and complex that any work on this subject would seem incomplete which did not deal thoroughly with them. However, no one book, on even manufacturing cost alone, could hope to cover the subject in its entirety. Repetition, and reference to other sections, will be found in the text, but, for the sake of clearness, this could not be avoided. The subjects of Efficiency Engineering (more properly, but less commonly spoken of as Factory Management )and Cost Accounting are herein considered as distinct, since the accountant is seldom the master of both; but properly speaking, the subjects are very closely related. The subject of Efficiency should be studied from works of competent writers and will be of great value to the cost accountant. Cost finding is best considered from the viewpoint of the method of manufacture, and not from the idea of a set system. It is the aim of this work to illustrate the principles by methods which eliminate from the financial accounts and segregate the quantities and values used on the manufactured goods into accounts known as the cost accounts. Printed forms are used, wherever possible, to take care of the analytical work.
(Typographical errors above are due to OCR software and don't occur in the book.)
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Vendeur : Forgotten Books, London, Royaume-Uni
Paperback. Etat : New. Print on Demand. This book provides an insightful and comprehensive guide to the principles and practices of cost accounting, an essential tool for businesses seeking to optimize efficiency and profitability. The author skillfully explains the fundamental concepts of cost accounting, including methods for calculating production, supplementary, and selling costs, as well as the importance of separating production and supplementary costs for accurate analysis. The book delves into the complexities of specific job cost, departmental cost, and process cost, illustrating each with clear examples. The author emphasizes the crucial role of accurate inventories and the need to carefully consider overhead or indirect expenses, providing readers with a deep understanding of how to effectively allocate these costs. This book serves as an invaluable resource for cost accountants, business managers, and anyone seeking to enhance their knowledge of cost accounting principles and their practical applications. By mastering the techniques outlined in this book, readers can gain a competitive edge in managing costs, optimizing resource allocation, and driving business success. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. N° de réf. du vendeur 9781330183441_0
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Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330183441
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Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
PAP. Etat : New. New Book. Shipped from UK. Established seller since 2000. N° de réf. du vendeur LW-9781330183441
Quantité disponible : 15 disponible(s)