Following reports may be provided by a Cost Accounting Department for the use of its executives: Cost sheets setting out the total cost, analyzed into various elements, giving comparative figures for the previous period and for other plants under the same management.
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Sub-division of departments down to the level of jobs performed by an individual is called job sub-division. This is supplementary to departmentation. The, entire activities of the organization may be broadly classified into departments like typing, correspondence and recording.
The following departments’ works under a modern office: Sales department — it deals with records and forms pertaining to sale of goods, marketing and advertisement.
The major process of office management is departmentation. The process of grouping the various activities into departments is called departmentation. Departmentation is otherwise known as divisionalisation.