ca - Cost Accounting 1. The Object of Cost Accounting 1.1...

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Cost Accounting - 1 - ca.doc 1. The Object of Cost Accounting 1.1 External Accounting and Internal Accounting 1.2 The Entrepreneurial Business Process as an Object of Cost Accounting 2. Basic Concepts 2.1 Payments Made and Payments Received 2.2 Disbursements and Receipts 2.3 Expenses and Revenues 2.4 Costs and Output 2.4.1 The Derivation of the Cost Concept from the Concept of Expenses 2.4.2 Cash Based Costs versus Decision-Oriented Costs 2.4.2.1 Differences and Things in Common 2.4.2.2 Applications of the Decision-Oriented Cost Concept 2.4.2.2.1 Costs Different from Expenses 2.4.2.2.2 Costs Added to Expenses 2.4.3 The Concept of Output 2.5 Basic Cost Types 2.5.1 Direct Costs and Overhead Costs 2.5.2 Variable Costs and Fixed Costs 2.5.2.1 The Concept of Variability 2.5.2.2 Variable Costs and Fixed Costs with Linear Cost Functions 2.5.2.3 Variable Costs and Fixed Costs with Non-Linear Cost Functions 2.5.3 Marginal Costs 2.5.3.1 Marginal Costs as Cost Differences 2.5.3.2 Marginal Costs as the First Derivative of the Cost Function
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This note was uploaded on 10/20/2009 for the course ACCT 333 taught by Professor Shirin during the Spring '09 term at École Normale Supérieure.

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ca - Cost Accounting 1. The Object of Cost Accounting 1.1...

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