Cost Accounting

Charles T. Horngren, S. M. D., & Madhav V. Rajan, C. A. A. M. E. (2018). Cost Accounting: A Managerial Emphasis. Pearson.

Type

Book

Intellectual base

Textbook

Year

2018

Link

no authoritative link yet

Cited by

2 citations across 2 artifacts.

Domain-specific

• Fixed cost
  • A fixed cost is a cost whose total amount remains unchanged as the selected activity level changes within a stated relevant range and period, even though fixed cost per unit changes with volume.
• Manufacturing cost
  • … that only costs within the declared production boundary are included, direct costs are traced, indirect factory costs use stated allocation rules, and period and inventory flows reconcile. to An applied instance preserves the same invariant under a changed scale, notation, jurisdiction, dataset, or implementation..

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Registry ID ref:553253f5b183 · see in the full table