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Keywords: Variable costs
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1997) 12 (9): 490–497.
Published: 01 December 1997
.... Synthesizes various PCSs into a coherent structure and introduces new PCSs such as direct costing and super direct costing (which are different from the classic variable costing and super variable costing) systems. Explains how the continuous nature of issues facing management needs a matching continuum...
Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (1994) 9 (5): 16–28.
Published: 01 August 1994
... expectations of the audit opinion that would be issued for a hypothetical company. © MCB UP Limited 1994 Auditing guidelines Expectancy theory Financial accounting Investor relations Stock markets Variable costs The ability to model and predict investors′ expectations of audit...
