دانلود کتاب حسابداری مدیریت و هزینه – عملیات و مدیریت

It is very important for management of an organisation to control its operations and function properly and efficiently. Therefore, there is a need for costs to be collected, classified and analysed to aid in this management and control. Cost accounting will enable the managers of the organisation to know and understand the cost of the product or service the organisation is involved in. This helps managers in making both short-term and longterm decisions of the organisation. The key reason an organisation needs to collect costing information is that when this information is available, it helps managers of an organisation: ●● to control expenditure ●● in future decision-making ●● in coming up with plans for the organisation. This chapter addresses the basic concepts, classifications and approaches to cost accounting. Cost accounting is relevant to all types of organisations. Whether the organisation produces a product or is a service provider, there is a need for the organisation to keep track of its costs so that it can report accurate information.