Author: Andersen de Lany and Company Publisher: Forgotten Books ISBN: 9780656661718 Category : Business & Economics Languages : en Pages : 30
Book Description
Excerpt from The Accounting Treatment of Overhead Construction Costs in Public Utilities In the case of Company No. 1 the overhead charges for the preceding year amounted to per cent on a total direct charge of as against per cent on a total direct charge of about as shown in this report. In the case of this company the overhead charges did not increase in proportion to the increase in the direct charges. Because of the differences in the practices of companies whose charges we have verified, it has not been practicable to classify the overhead items in the same way for all com panies, but as far as possible they have been grouped so that they might be comparable. The foregoing summary, of course, represents only the charges actually made. Where the practice of a company has been to make no charge to construction for certain items, as, for example, interest or taxes during construction, the summary above does not include such construction costs. Consequently the summary is presented here, not as indicative of what are normal ratios for overhead expenses but as showing the nature and importance of indirect construction charges actually made by companies following different policies. About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Author: De Lany &. Company Andersen Publisher: Sagwan Press ISBN: 9781376631838 Category : Business & Economics Languages : en Pages : 30
Book Description
This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work was reproduced from the original artifact, and remains as true to the original work as possible. Therefore, you will see the original copyright references, library stamps (as most of these works have been housed in our most important libraries around the world), and other notations in the work. This work is in the public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. As a reproduction of a historical artifact, this work may contain missing or blurred pages, poor pictures, errant marks, etc. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.
Author: Kenneth W. Boyd Publisher: John Wiley & Sons ISBN: 1118453816 Category : Business & Economics Languages : en Pages : 419
Book Description
The easy way to get a grip on cost accounting Critical in supporting strategic business decisions and improving profitability, cost accounting is arguably one of the most important functions in the accounting field. For business students, cost accounting is a required course for those seeking an accounting degree and is a popular elective among other business majors. Cost Accounting For Dummies tracks to a typical cost accounting course and provides in-depth explanations and reviews of the essential concepts you'll encounter in your studies: how to define costs as direct materials, direct labor, fixed overhead, variable overhead, or period costs; how to use allocation methodology to assign costs to products and services; how to evaluate the need for capital expenditures; how to design a budget model that forecast changes in costs based on expected activity levels; and much more. Tracks to a typical cost accounting course Includes practical, real-world examples Walks you though homework problems with detailed, easy-to-understand answers If you're currently enrolled in a cost accounting course, this hands-on, friendly guide gives you everything you need to master this critical aspect of accounting.
Author: Ann T. Bui Publisher: American Water Works Association ISBN: 1583218599 Category : Technology & Engineering Languages : en Pages : 600
Book Description
Substantially reorganized and updated from the 1995 Water Accounting Handbook (ISBN 978-0898677614), this comprehensive financial management tool provides utility management personnel thorough financial management tools for water utility operations. Coverage includes developing projections, budgeting, internal controls, standardized financial methods for benchmarking. This book is intended for both utility management and utility financial personnel and for a reader who has a basic understanding of financial principles. (Replaces (ISBN 978-0898677614)
Author: Hugh Coombs Publisher: SAGE ISBN: 9781853963834 Category : Business & Economics Languages : en Pages : 366
Book Description
By adopting a new approach to helping students understand how management accounting contributes to decisions in a variety of organizational contexts, this textbook sets out clear explanations of practical management accounting techniques - in the context of the application of these techniques to decisions. Uniquely, the book examines the analytical and critical issues that often influence decision makers operating within private and public sector organizations. It is supported by case studies of varying complexity that will allow students to work at their own level and also includes summaries.
Author: Andersen de Lany and Company
Author: Andersen, De Lany & Company
Author: De Lany &. Company Andersen
Author: United States. Federal Power Commission
Author: 
Author: Kenneth W. Boyd
Author: Ann T. Bui
Author: 
Author: Charles Franklin Phillips
Author: Hugh Coombs