De kostprijs en statistiek*

P. Schmidt

Statistica Neerlandica, 1960, vol. 14, issue 3‐4, 343-351

Abstract: Cost‐price and Statistics The cost‐price may be represented by the following formula: in which K = the cost‐price; H = predetermined quantities of raw and other materials and of machine‐and manhours; P = prices of the quantities H per unit; R = fraction of interest; t = period during which the capital is tied up. It is demonstrated that in many cases the cost‐price factors are interdependent. Besides it is mentioned that under the presentday accounting practices the cost‐price is generally treated as an exactly determinable quantity, although its stochastic character is very often evident. A comparison is made with statistical quality‐control. The view is upheld that the technique used in such cases will be of importance in realizing a cost‐price which to a greater extent is adapted to statistical principles.

Date: 1960
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