Sökning: "Albert Danielsson"

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1. 1. On measurement and analysis of standard costs

   Författare :Albert Danielsson; Handelshögskolan i Stockholm; []
   Nyckelord :;

   Sammanfattning : An analysis of standard costs as conceived in this study will contain the following main stages: (i) a prediction of the value of the result, (ii) a comparison between the predicted and the observed value of the result and (iii) an explanation of the differences between s-values [standard values] and the observed values of the result and of its component parts. We shall take as our starting-point the treatment of the subject in the existing literature, which we present in Chapter 2. LÄS MER