Analytical Contribution Accounting

副标题: The Interface of Cost Accounting and Pricing Policy

ISBN: 9780899302096

出版社: Quorum Books

出版年: 1987-03-12

页数: 270

定价: USD 109.95

装帧: Hardcover

内容简介

Using practical examples and simple language, this book develops an accounting system that is a new and functional key to making product pricing decisions. This accounting system, which bridges the gap between full and direct costing, is called "Analytical Contribution Accounting." Georges and McGee demonstrate practically as well as theoretically why it is so superior for pricing purposes. The system is based on the relativity aspects implicit in the direct cost method, and on the calculations of a set of differentiated contributions.