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تحقیق در مورد اصول حسابداری Cost accounting

لینک دانلود و خرید پایین توضیحات دسته بندی : وورد نوع فایل :  .doc ( قابل ويرايش و آماده پرينت ) تعداد صفحه : 5 صفحه  قسمتی از متن .doc :    Cost accounting From Wikipedia, the free encyclopedia. Jump to: navigation, search   It has been suggested that this article or section be merged with Management accounting. (Discuss) Cost accounting is the process of tracking, recording and analyzing costs associated with the activity of an organization, where cost is defined as ‘required time or resources’. Costs are measured in units of currency by convention. There are now at least three approaches: standard costing, activity-based costing (discussed here), and throughput accounting. Origins Costs were originally considered fixed. (“Cost” comes from a Latin root meaning “to stand”.) In larger organizations, some costs tend to remain the same even during busy periods, while others rise and fall with volume of work. A more convenient way of categorizing …

 

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