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Management accountants have focused attention on appropriate treatment of costs associated with resources committed to support activities. Increasing initial capacities to accommodate unexpected demand involves penalties above normal costs. The basic tension which underlies both pricing and capacity decisions is between the nonrecoverable cost of adding capacity before demand becomes known.
Management accountants have focused attention on appropriate treatment of costs associated with resources committed to support activities. Increasing initial capacities to accommodate unexpected demand involves penalties above normal costs. The basic tension which underlies both pricing and capacity decisions is between the nonrecoverable cost of adding capacity before demand becomes known.
Copyright:
Attribution Non-Commercial (BY-NC)
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Management accountants have focused attention on appropriate treatment of costs associated with resources committed to support activities. Increasing initial capacities to accommodate unexpected demand involves penalties above normal costs. The basic tension which underlies both pricing and capacity decisions is between the nonrecoverable cost of adding capacity before demand becomes known.
Copyright:
Attribution Non-Commercial (BY-NC)
Verfügbare Formate
Als PDF, TXT herunterladen oder online auf Scribd lesen