Functional And Unit Cost Accounting for Municipalities And Its Application By Th
Functional And Unit Cost Accounting for Municipalities And Its Application By Th
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As to the use and value of unit costs, let us consider the maintenance and care of stables. We might compare the unit costs of stable "A" in 1915 with the unit costs of the same stable in 1914, or we might compare the unit costs of stable " A " in 1915 with the costs of stable " B " in the same year. We will assume that the respective costs of stable " A " and stable " B " differ widely in 1915. We seek the reasons for these variations. One reason might be the use of stable " A " to its full ca...pacity ; of stable " B " to only part of its capacity. Other reasons might be a difference in the cost of repairs, due perhaps to a difference in the ages of the stables, or owing possibly to careless management, or there might be too many mechanics to find work for; there might be more hostlers or stablemen in one stable in proportion to the number of horses than in the other stable; the number of foremen might also be disproportionate; the cost of stable supplies might, too, differ very widely.
What to read after Functional And Unit Cost Accounting for Municipalities And Its Application By Th?
You can find similar books in the "Read Also" column, or choose other free books by Franklin M Harned to read onlineMoreLess
To quickly assess the difficulty of the text, read a short excerpt:
As to the use and value of unit costs, let us consider the maintenance and care of stables. We might compare the unit costs of stable "A" in 1915 with the unit costs of the same stable in 1914, or we might compare the unit costs of stable " A " in 1915 with the costs of stable " B " in the same year. We will assume that the respective costs of stable " A " and stable " B " differ widely in 1915. We seek the reasons for these variations. One reason might be the use of stable " A " to its full ca...pacity ; of stable " B " to only part of its capacity. Other reasons might be a difference in the cost of repairs, due perhaps to a difference in the ages of the stables, or owing possibly to careless management, or there might be too many mechanics to find work for; there might be more hostlers or stablemen in one stable in proportion to the number of horses than in the other stable; the number of foremen might also be disproportionate; the cost of stable supplies might, too, differ very widely.
What to read after Functional And Unit Cost Accounting for Municipalities And Its Application By Th?
You can find similar books in the "Read Also" column, or choose other free books by Franklin M Harned to read onlineMoreLess
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