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Case
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Reference no. 9A94K002
Published by: Ivey Publishing
Originally published in: 1994
Version: 2012-05-07
Revision date: 27-Jun-2012
Length: 16 pages
Data source: Published sources

Abstract

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

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Abstract

Management accounting techniques, such as cost-price relationships and the evaluation of sub-units, are discussed in this introductory note. Readers are exposed to various costing methods (direct costing, absorption costing and full costing) and their appropriate uses. As well, some of the problems of cost allocations are discussed.

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