Cost terminology and cost theory : a study of its development and present state in Central Europe /

• Main Author: Schoenfeld, Hanns-Martin W.
• Format: Book
• Language: English
• Published: Urbana, Ill. : Center for International Education and Research in Accounting, 1974
• Subjects: CONTABILIDAD DE COSTOS; FUNCION DE COSTOS; EUROPA; CONTABILIDAD ANALITICA; CONTABILIDAD INTERNA; CONTABILIDAD INDUSTRIAL; TEORIA DE LOS COSTOS; CURVAS DE COSTOS
• Online Access: Información sobre el autor

Table of Contents:

• 1. Introduction
• 2. Definition and application of the term "cost": usage of cost as a scientific term. Applications of cost definitions in practical cost accounting
• 3. Development and present state of cost theory: Introductory remarks. Cost theory before 1900. Traditional cost theory based on production function of type a (1900-1950)
• Cost theory based on production function of type B (Gutenberg)
• Cost theory based on production function of type C (Heinen)
• Evaluation of european theory development.