The Use of Continue Checking at the Source Technique to Test and Analyze the Variances of Cost Elements | ||
| TANMIYAT AL-RAFIDAIN | ||
| Article 3, Volume 34, Issue 110, December 2012, Pages 61-81 PDF (805.49 K) | ||
| Document Type: Research Paper | ||
| DOI: 10.33899/tanra.2012.161964 | ||
| Authors | ||
| Hani Al-Saydia; Khalis Al-Naser | ||
| Abstract | ||
| Abstract Identifying the elements of cost has witnessed considerable importance by comparing the true per formance with the standards of the plans, analyzing its causes and indentifying these who are responsible for it in practical life. There are several techniques to test and analyses the variance and regard them as the final important stages of the process of controlling the costs. The mission of cost accountant arise in the economic unit and has role not restrict on determine direct and indirect of deviations cost elements and its quantities on expressing about its quantities or financing but in providing the admits traction with in formation about these deviations reasons and controlling reports designing that more analyses for cost elements that determined degree of the right cost elements deviations to test and analyses, supervisors onit and suggest suitable curative solutions on it. The research aiming to show and evaluation the implement accounting methods and selected suitable method to test and analyze the direct and indirect cost elements deviations and the degree of its right with aim ensuring the control on cost elements and evaluate its performance and necessary practical means for implementation. The research reaching to collections of conclusions the most importance it test and analyze direct cost elements deviations and accounting on it realize different purposes the administration and another authorities benefit from it doesn’t mean on identification on mistakes but to know on the wasting sides and responsible for it. . | ||
| Keywords | ||
| Variances; Variances Test | ||
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