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Board (IASB) and the Financial Accounting Standards Board (FASB) in the United States highlight the importance of “reliability” as a primary qualitative characteristic necessary to make accounting information useful to users making economi...
to managerial accounting. It disagrees from Process costing in that the flow of charges is traced by job rather than of by process. Process costing is utilised when the goods are more homogeneous in nature. In a job costing scheme, charges...
methods that are being employed as far as accounting for the merchandise inventory goes, two more common methods are Period and Perpetual Method but there is one FIFO method as well. Periodic Method Periodic inventories do not maintain an o...
cost accounting presents an allowance and actual costs of procedures, methods, agencies or merchandise investigation and variance, profitability or the use of communal funds. Managers use cost accounting to support conclusion producing in ...
Accounting as defined by the (CIMA) is the process of "identification, preparation, analysis, measurement, accumulation, correct interpretation and communication of information and knowledge used by the management to plan, control and eval...
product-process matrix is a device for investigating the connection between the merchandise life cycle and the technological life cycle. It was presented by Robert H. Hayes and Steven C. Wheelwright in two classic administration items rele...
breakeven analysis is an significant characteristic in assessing the risk of an activity. Breakeven analysis calculates the relationship between the repaired costs, variable costs, and earnings of the merchandise (Warren, Reeve & Duchac :20...