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2022
This book has been written specifically for the students of BCom (Hons) of the University of Delhi in accordance with its prescribed syllabus and that of School of Open Learning.
Gunther Friedl +3 more
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This book has been written specifically for the students of BCom (Hons) of the University of Delhi in accordance with its prescribed syllabus and that of School of Open Learning.
Gunther Friedl +3 more
openaire +2 more sources
Soviet Education, 1991
At first glance, these concepts would seem to be completely unconnected as applied to the schools: humanization, democratization, and… cost accounting, which automatically implies austerity and subordination to pragmatic interests. How can we speak of spirituality, intellectuality, disinterest, and lofty sentiments if cost accounting dictates just one ...
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At first glance, these concepts would seem to be completely unconnected as applied to the schools: humanization, democratization, and… cost accounting, which automatically implies austerity and subordination to pragmatic interests. How can we speak of spirituality, intellectuality, disinterest, and lofty sentiments if cost accounting dictates just one ...
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The Bottom Line, 1990
There was a time when local public service agencies could justify their annual expenses simply because of the ostensible necessity or desirability of their services. Public libraries, public parks, and public schools, have rarely been inundated with an excess of revenues.
Ed Sayre, Lee Thielen
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There was a time when local public service agencies could justify their annual expenses simply because of the ostensible necessity or desirability of their services. Public libraries, public parks, and public schools, have rarely been inundated with an excess of revenues.
Ed Sayre, Lee Thielen
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Administrative Cost Accounting: Whose Cost and Whose Accounting?
The Journal of Higher Education, 1974Within the last three years, American "post-secondary education" has acquired a new business language.1 This new semantic, most often referred to as the language of accountability is however much more than just a finance language used by college and university management consultants, business officers or comptrollers.
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Is Cost Accounting Used with Other NPM Practices? Evidence from European Countries
Public Performance & Management Review, 2018Cost accounting has not been studied extensively in the context of European central governments. This article looks at the use of cost accounting with two New Public Management practices: performance management and decentralization.
Zachary Mohr, Ringa Raudla, J. Douglas
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A Theoretical Analysis Connecting Conservative Accounting to the Cost of Capital
Journal of Accounting & Economics, 2019We connect conservative accounting to the cost of capital by developing an accounting model within an asset pricing framework. The model has three distinctive features: (1) transaction-cycle-conformity, where the book value equals the value of cash at ...
S. Penman, Xiao-Jun Zhang
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Methodologies for true cost accounting in the food sector
Nature Food, 2021Reinier de Adelhart Toorop +4 more
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Cost accounting in refrigerated warehouses: direct costing versus full cost accounting
International Journal of Refrigeration, 1989Abstract The aim of this paper is to elaborate a concept for a modern direct costing system for refrigerated warehouses. After a brief introduction on the purposes and objectives of running a cost accounting system as well as a comparison of available accounting systems, full cost accounting systems which are actually used will be critically analysed.
G Lorenz, K.-P Brehm
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