[理解成本]小威廉J布伦斯等编写中国人民大学

【理解成本】小威廉J布倫斯等編寫中國人民大學.pdf

Harvard Business School CaseSelections(Reprint) 哈佛商学案例精选集(英文影印版)商务基础系列 BusinessFundamentalsSeries 理解成本 Understanding Costs WilliamJ.Bruns,Jr.INTRODUCTION WelcometotheBusinessFundamentalsseriesfromHarvardBusinessSchoolPublishing Thereadingsinthiscollectionweredevelopedfor theMBAandexecutiveprogramsof HarvardBusinessSchool.Theseprogramsrelyheavily on the casemethodof instruction,inwhich students analyze and discussfirsthand accounts of actUNDERSTANDINGCOSTSFORMANAGEMENT DECISIONS(W.J.Bruns,Jr./*9-197-117/4p) Summary This noteintroducesmanagers to theconcept of costs,theirusesand their complexity.Several typesofcosts aredefined,andsingle-periodandmultiple-periodcost analysisis discussed.