دینا فایل / اصول حسابداری و حسابرسی Cost Accountant and Cost Accounting (لاتین)
اصول حسابداری و حسابرسی Cost Accountant and Cost Accounting (لاتین)
اصول حسابداری و حسابرسی Cost Accountant and Cost Accounting (لاتین)
نام فایل : اصول حسابداری و حسابرسی Cost Accountant and Cost Accounting (لاتین) فرمت : .doc تعداد صفحه/اسلاید : 4 حجم : 25 کیلوبایت Cost Accountant and Cost AccountingGoldratt once argued that cost accounting was the number one enemy of productivity (Goldratt: 1983). He later softened that stand and said cost rather than accounting was the culprit (Jayson, 1987, p. 18). Nevertheless, Goldratt maintains that the cost measurements in use today are sending the wrong signals to managers, who are trying to control inventories, operating expenses, and throughput (Cheatham, 1993).Siegel and Shim (1995) note that cost accountants use a system of recording and reporting measurements of the cost of manufacturing goods and performing...