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Case Study on Cost Accounting

This is a research report on Case Study on Cost Accounting  uploaded by Himali Sharma in category: All Documents »  Accounts »  Cost Accounting section of our research repository.
2361 views, 0 comments, Last Update: May 17, 2012.
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Category: All Documents  »  Accounts » Cost Accounting

Tags: Small businesses , costs of products , COST ACCOUNTING , working America , American economy
Description:
The cost accounting information system (CAIS) is one of the most important information systems in any business. It is the key to management’s assessment of the company's efforts to achieve profit. Since it is so important, the CAIS must be carefully designed and properly maintained.It is an accounting information system which determines the costs of products manufactured or services provided and record these costs in the accounting records
Small businesses are the backbone of the American economy. They provide, in the aggregate, most of the jobs for "working America.' They account for 38 percent of all sales, 44 percent of assets, and 55 percent of private sector employment.1 Therefore, it is extremely important that these businesses survive and grow. A properly functioning CAIS is an essential ingredient for survival and growth. It keeps management informed by monitoring and reporting the results of operations, and provides information essential for planning, controlling, and other decision-making needs of management.



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