Using Contribution Accounts

Trevor J. Bentley

Chapter 8 in Making Cost Control Work, 1978, pp 63-72 from Palgrave Macmillan

Abstract: Abstract In chapters 6 and 7 I have set out the basic principles for the design of contribution accounting systems. I have explained the simplicity of the approach which provides one home, and only one home, for every item of expenditure. This principle is very important in the provision of information for decision making. In total, or absorption, accounting systems, the manager is faced with the task of removing a good deal of the surface information to get at the real facts he needs.

Keywords: Cost Control; Price Decision; Contribution Ratio; Cost Purchase; Minimum Contribution (search for similar items in EconPapers)
Date: 1978
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DOI: 10.1007/978-1-349-03191-7_8

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