Functional-cost analysis
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The training manual outlines theoretical foundations and practical methods of functional and cost analysis aimed at identifying weaknesses, "critical elements in the enterprise’s activities, opening production reserves and making effective decisions to change the assortment of products and material assets. The relationship and logical sequence of different types of analysis are shown: complex economic, cost and functional-cost. Current trends in the development of the analysis methodology using the principles and tools of controlling, management accounting and value management have been noted. Called tools of value and functional and cost analysis are given. The manual is written in accordance with the approved curriculum in the discipline "Functional-cost analysis".
For students studying in the areas of "Economics" and "Management"
For students studying in the areas of "Economics" and "Management"
Author:
Author:Ковалев А.П., Шеремет А.Д.
Cover:
Cover:Hard
Category:
- Category:Business & Money
Publication language:
Publication Language:Russian
Paper:
Paper:Offset
ISBN:
ISBN:978-5-392-36845-7
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