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  • Textbook
  • © 1976

Variance Accounting

Authors:

  1. Ernest Laidler
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Table of contents (10 chapters)

  1. Front Matter

    Pages i-xiv
    PDF

  2. Measurement of Costs and Profit

    1. Front Matter

      Pages 1-1
      PDF

    2. The Profit Motive in Industry

      • Ernest Laidler
      Pages 3-4

    3. Methods, Principles and Techniques

      • Ernest Laidler
      Pages 5-13

    4. Evolution of Variance Accounting

      • Ernest Laidler
      Pages 14-20

  3. Setting Targets

    1. Front Matter

      Pages 21-21
      PDF

    2. Long- and Short-Term Planning

      • Ernest Laidler
      Pages 23-30

    3. Functional Budgets

      • Ernest Laidler
      Pages 31-64

    4. Summaries, Revisions and Adjustments

      • Ernest Laidler
      Pages 65-71

  4. Accounting for Variances

    1. Front Matter

      Pages 73-73
      PDF

    2. Theory and Practice of Variance Analysis

      • Ernest Laidler
      Pages 75-97

    3. Cost and Financial Accounts — The Link

      • Ernest Laidler
      Pages 98-105

    4. Absorption Costing

      • Ernest Laidler
      Pages 106-120

  5. Back Matter

    Pages 133-135
    PDF
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