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VARIABLE COSTING: AN AID TO MANAGEMENT
Author(s) -
GURZYNSKI Z. S.
Publication year - 1951
Publication title -
south african journal of economics
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.502
H-Index - 31
eISSN - 1813-6982
pISSN - 0038-2280
DOI - 10.1111/j.1813-6982.1951.tb02695.x
Subject(s) - activity based costing , dual (grammatical number) , variable (mathematics) , character (mathematics) , management accounting , cost accounting , empirical research , accounting , computer science , econometrics , business , economics , operations research , management science , statistics , mathematics , art , mathematical analysis , geometry , literature
“Empirical research has the dual responsibility of adapting theoretical constructions to the character of the data and of adjusting the arrangement of the statistical and accounting material in such a way as to make it applicable to economically significant questions.”*