COST ACCOUNTING MANUAL - mail.cmcra（成本会计手册mail.cmcra）.pdf
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Cooperativa Muratori Cementisti C.M.C.
COST ACCOUNTING MANUAL
Cost Accounting
Traduzione in inglese
Enrica Savioli
1
TABLE OF CONTENTS:
1. CHART OF ACCOUNTS STRUCTURE – Opening of new cost centres /sub-centres Pages 3-6
2. RECLASSIFICATION STRUCTURE – Aggregation of cost centres /sub-centres Pages 6-7
3. CHART OF ACCOUNTS STRUCTURE – Opening of new expense items Pages 8-10
4. RECLASSIFICATION STRUCTURE – Aggregation of expense items Pages 11-12
5. COST ACCOUNTING PRINT-OUTS – Processing (Details / P.L.A./Summary/Add.summary)
Pages 13-18
6. COST ACCOUNTING MOVEMENTS
Page 19
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COST ACCOUNTING MANUAL
1. CHART OF ACCOUNTS STRUCTUR (CREATION OF COST CENTRES)
Pay attention : The tr
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