Lecture Management accounting (5e): Chapter 3 - Kim Langfield-Smith

Chapter 3 - Cost behaviour, cost drivers and cost estimation. This chapter presents the following content: What are cost behaviour, cost estimation and cost prediction?; cost drivers; cost behaviour patterns; the relevant range; engineered, committed and discretionary costs; cost structures in modern business environments; cost estimation; practical issues in cost estimation.

Từ khóa: Management accounting, Lecture Management accounting, Management accounting information, Financial accounting, Cost behaviour