Publications
Publications
- October 1991 (Revised May 1993)
- HBS Case Collection
Brief Introduction to Cost Accounting
By: William J. Bruns Jr.
Abstract
Introduces the reasons for and basics of cost accounting and cost management systems. Simple definitions of forms used in cost accounting are included. Cost behavior is discussed. Questions to which answers are needed when analyzing or designing a cost system are summarized.
Keywords
Citation
Bruns, William J., Jr. "Brief Introduction to Cost Accounting." Harvard Business School Background Note 192-068, October 1991. (Revised May 1993.)