Small Business pp 181-209 | Cite as


  • Jim Dewhurst
  • Paul Burns
Part of the Warwick Small Business Series book series


Everybody knows what costs are until they try to define them. That is not altogether surprising because there are many different kinds of cost, and one cost concept may be suitable for a given purpose while another might not. In other words, there is no such thing as the cost of a good or service. The appropriate cost depends on the purpose to which it will be put.


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Select Bibliography

  1. Charles Horngren, Cost Accounting: A Managerial Emphasis, Prentice-Hall, 1982.Google Scholar
  2. A. Matz and M. Usry, Cost Accounting — Planning and Control, South-Western, 1976.Google Scholar
  3. James Van Horne, Financial Management and Policy, 6th edn, Prentice-Hall, 1983.Google Scholar
  4. J. Samuels and F. Wilkes, Management of Company Finance, Nelson, 1980.Google Scholar
  5. J. R. Frank and J. E. Broyles, Modern Managerial Finance, Wiley, 1979.Google Scholar
  6. D. T. DeCoster and E. L. Schafer, Management Accounting: A Decision Emphasis, Wiley, 1976.Google Scholar
  7. J. F. Weston and E. F. Brigham, Managerial Finance (British edn by J. Boyle and R. J. Limmack), Holt, Rinehart & Winston, 1979.Google Scholar
  8. R. G. Moore, Controls in a Small Manufacturing Business, Accountants Digest No. 55, Institute of Chartered Accountants, 1977.Google Scholar

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© Jim Dewhurst and Paul Burns 1983

Authors and Affiliations

  • Jim Dewhurst
  • Paul Burns

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