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Marginal Costing - Elizabeth Harris

Marginal Costing

Buch | Softcover
120 Seiten
1995 | New edition
CIMA Publishing (Verlag)
9781874784302 (ISBN)
CHF 17,40 inkl. MwSt
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This text aims to provide the reader with an understanding of cost behaviour and its relationship to business decisions.
Marginal costing provides vital information for making business decisions in both the private and public sectors of the economy. In order to make these decisions managers must be fully aware of the underlying concepts and of their limitations. This book describes cost behaviour and its relationship to business decisions. It compares marginal costing profit statements with those prepared under absorption costing principles. It also examines the role of marginal costing in various types of business decisions. Detailed examples with answers and full explanations are given throughout.

Chapter 1: Introduction; Chapter 2: Cost behaviour and CVP analysis; Chapter 3: Cost behaviour and CVP graphs; Chapter 4: Marginal and absorption costing statements; Chapter 5: Marginal costing and decision-making; Chapter 6: Opportunity costs for decisions; Chapter 7: The use of accounting information in pricing decisions.

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