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Textbooks in English , 2008

LANG - THEORY AND PRACTICE OF COST ANALYSIS

   
isbn: 9788024514093
kód: 7350001
The seminar "Cost Analysis in Theory and Practice" pursues the following aims:
" A survey for the students about the fundamentals of Cost Analysis (the term costs, cost type accounting, cost centre accounting, cost unit accounting).
" The importance of cost analysis has increased during the last years as a consequence of globalization and of new management techniques.
" Unit-of-output Costing on a direct costing basis offers a lot of opportunities to influence costs and earnings of a company. The students shall come into contact with practical problems and solutions offered by break-even analysis.
" Theory of cost analysis will be supplemented by a lot of practical examples from important companies from the United States and the Federal Republic of Germany.
" Practical exercises with solutions shall contribute to train cost accounting.
The seminar is designed for students who speak German or English. Therefore this book is published in both languages
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