A cost accounting system typically includestwo processes: cost allocation and cost determination.
举一反三
- According to the American Association of Cost Engineers, cost engineering is defined as that area of engineering practice where engineering judgment and experience are utilized in the application of scientific principles and techniques to the problem of ( ) A: Cost estimation, cost control and profitability. B: Statstical inference, cost estimation and cost control. C: Allocation of joint costs, cost control and profitability. D: Cost estimation, cost control and statstical inference.
- Under current cost accounting, goods sold are charged to profit or loss at: A: Historical cost B: Replacement cost C: Net realisable value D: Economic value
- The basic idea in this method is that each expenditure item can be assigned to particular characteristics of the operation. Ideally，the ( ) should be causally related to the category of basic costs in an allocation process. A: allocation of joint costs B: cost control C: cost engineering D: cost inference
- What is the cost of the stereo system?
- Fixed Cost，Veriable Cost，Explicit Cost，Implicit Cost，Opportunity Cost，Sunk Cost，Economic Profit，Normal Profit，Average Cost，Margial Cost