ارزیابی روش های حسابداری هزینه جاری جهت بهبود تصمیمات مدیریتی

An Appraisal Of Current Cost Accounting Techniques For Enhancing Managerial Decisions In Corporate Management

مجله SSRN

سال ۲۰۱۲

چکیده

Abstract

The objective of this study was to assess the underlining issues pertaining the relevance or otherwise of historical cost in the preparation of financial statement of firms. It further seeks to explore other alternative methods of financial report in an inflationary environment. Secondary sources of data, such as text- books, journal articles and internet materials relevant to the study were consulted. The finding of the study revealed that, historical cost is deficient due to its inability to reflect the effect of changing prices. The study recommended the adoption of current cost or current purchasing power accounting as alternative method of financial reporting so as to ensure the relevance, reliability and usefulness of information in the financial statement of an enterprise.

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