Horngren, C. T., Bhimani, A., Datar, S. M., Foster, G., &Horngren, C. T. (2002). Management and cost accounting. Harlow: Financial Times/Prentice Hall.
The aim of the author in this book was to help individual gather appropriate information and knowledge of cost accounting and management to analyze the different sectors of cost on products. These can help the management to plan and minimize the cost and gain profitability. The knowledge gained help to achieve different objectives such as controlling costs and providing information for decision making.
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The book has its strengths making it a viable source to get proper information for the case study. One of its strength is that it has a topic on variance analysis and cost accounting, therefore providing proper information for the case study.
The source is used in the case study to help in providing sentimental information on the importance and also differences of various and cost accounting.
Balance, D., Receipts, T. C., Receipts, F. T. C., Disbursements, T. C., & Disbursements, F. T. C. (2015). Cash Management.
The aim of the author in this article was to provide the objectives of cash management that incorporate process initiated to manage cash through collection such as short term investment. The information from the article help the reader to understand how to monitor and analyze net amount of the cash received after removing expenses. More so, the information has concrete information and laid down framework on how financial stability of a company can be reached maximally.
The article has strengths towards being an appropriate source since the author tackled the topic of budget and the actual gross margin. The two elements are discussed in deeper meaning making the article a valuable source to be used in the case study. More so, the article has comprehensive information on how actual gross margin as well as budgeting can be done to solve issues surrounding case study.
The article is helpful in the case study because it provide instructions on how to calculate the gross margin and also comparing the budget and the gross margin. More so, the article substantially draws elements for the reader and researcher to make conclusion on whether the company budget is on cause or not.
Dopuch, N., Birnberg, J. G., &Demski, J. (1967). An extension of standard cost variance analysis. The Accounting Review , 42 (3), 526-536.
The article is found in the journal of the accounting review and the aim of the authors is to provide information to readers on how different variance analysis can be executed. The article helps one to be able to measure how far a number in the set is from the mean.
The strengths of the article is evident throughout the paper since it focuses on different types of cost variances, which is an essential tool and aspect that can be utilized in the case study. This makes the source valuable because it represents modes of cost variance.
The source is useful in the case study because it will help in the division of cost variance analysis and also the types of cost variance which can be used in the delta division in the case study.
Jones, A. S., &Godday, O. O. (2015). Imperatives of Variance Analysis for Cost Control in Business Organizations: An Empirical Study of Delta State. NG-Journal of Social Development, 417(3868), 1-9.
The aim of the author in this article is to provide guidance on how variance and cost control analyses are done in management using an empirical study of delta state. The article provide essential information on how variance analysis is critically evaluated.
The strength of this source is evident since it has more information on variance analysis which is crucial to the case study in terms of variance analysis.
The source is reliable because it will provide proper guidance on the case study. Second, the source will offer a framework on how to tackle cost control and variance analysis that are essential especially when considering delta division aspect in the case study.
References
Horngren, C. T., Bhimani, A., Datar, S. M., Foster, G., &Horngren, C. T. (2002). Management and cost accounting. Harlow: Financial Times/Prentice Hall.
Balance, D., Receipts, T. C., Receipts, F. T. C., Disbursements, T. C., & Disbursements, F. T. C. (2015). Cash Management.
Dopuch, N., Birnberg, J. G., &Demski, J. (1967). An extension of standard cost variance analysis. The Accounting Review , 42(3), 526-536.
Jones, A. S., &Godday, O. O. (2015). Imperatives of Variance Analysis for Cost Control in Business Organizations: An Empirical Study of Delta State. NG-Journal of Social Development, 417(3868), 1-9.
