{"id":{"repo_id":"nwu-za","oai_identifier":"oai:repository.nwu.ac.za:10394/39118"},"canonical_url":"https://search.dev.ndltd.org/etd/nwu-za/oai:repository.nwu.ac.za:10394/39118","repository":{"repo_id":"nwu-za","name":"North-West University (South Africa)","base_url":"https://repository.nwu.ac.za/server/oai/request"},"display":{"title":"Besluitkoste as 'n bestuursprobleem","abstract":"There are many factors that play a role in decision-making. One of them, which I think is of the greatest importance, is costs. In fact , there are very few decisions in business in which cost is not involved. Decisions are often wrongly taken because the wrong kind of costs were taken into consideration. The great problem in decision-making is to decide which are the relevant costs in every case. The purpose of this study is to determine to what extent costs and decisions correlate and t o what extent costs are being used as a basis for decisions in practice. The cost accounting system in South Africa is based on past experience as influenced by the Anglo- Saxon school of thought who considers cost accounting a technique whereas it is in fact a normative science. This is mainly due to a dire shortage of literature regarding cost accounting in South Africa. In chapter 1 the Anglo- Saxon concept of cost is contrasted with that of Potchefstroom. Chapter 11 deals with the nature and scope of the problem. The factors and problems to cope with in decision- making are briefly discussed. The conclusion is a summary of the different kinds of cost which can play a role in decision-making. Chapter 111 contains a discussion of the part played by, and the use of, incremental cost , sunk cost, future cost, opportunity cost, escapable cost, out-of-pocket cost, imputed cost, traceable cost and replacement cost in decision- making. Chapter lV is dedicated t o the direct costing method and its use in making decisions. Chapter V deals with break- even analysis as a management tool in decision- making. Chapter Vl deals with the cost- profit-volume relationships. In the last chapter a discussion is given of how the problem of making decisions is handled in practice.","abstract_html":"There are many factors that play a role in decision-making. One of them, which I think is of the greatest importance, is costs. In fact , there are very few decisions in business in which cost is not involved. Decisions are often wrongly taken because the wrong kind of costs were taken into consideration. The great problem in decision-making is to decide which are the relevant costs in every case. The purpose of this study is to determine to what extent costs and decisions correlate and t o what extent costs are being used as a basis for decisions in practice. The cost accounting system in South Africa is based on past experience as influenced by the Anglo- Saxon school of thought who considers cost accounting a technique whereas it is in fact a normative science. This is mainly due to a dire shortage of literature regarding cost accounting in South Africa. In chapter 1 the Anglo- Saxon concept of cost is contrasted with that of Potchefstroom. Chapter 11 deals with the nature and scope of the problem. The factors and problems to cope with in decision- making are briefly discussed. The conclusion is a summary of the different kinds of cost which can play a role in decision-making. Chapter 111 contains a discussion of the part played by, and the use of, incremental cost , sunk cost, future cost, opportunity cost, escapable cost, out-of-pocket cost, imputed cost, traceable cost and replacement cost in decision- making. Chapter lV is dedicated t o the direct costing method and its use in making decisions. Chapter V deals with break- even analysis as a management tool in decision- making. Chapter Vl deals with the cost- profit-volume relationships. In the last chapter a discussion is given of how the problem of making decisions is handled in practice.","abstract_has_math":false,"creators":["Arangies, Jacob"],"institution":"North-West University (South Africa)","degree_name":null,"degree_level":null,"degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":["Sorgdrager, A.J.E."],"committee_chairs":[],"committee_members":[],"year":1965,"date_issued":"1965","date_published":"1965","updated_at":"2026-07-24T03:33:37Z","subjects":[],"languages":["other"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":"http://hdl.handle.net/10394/39118","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:contributor.advisor","label":"Advisor","values":["Sorgdrager, A.J.E."]},{"key":"dc:creator","label":"Author","values":["Arangies, Jacob"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2022-05-16T14:52:07Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2022-05-16T14:52:07Z"]},{"key":"dc:date.issued","label":"Date","values":["1965"]},{"key":"dc:publisher","label":"Institution","values":["North-West University (South Africa)"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["other"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://hdl.handle.net/10394/39118"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description","label":"Description","values":["MCom, North-West University, Potchefstroom Campus"]},{"key":"dc:description.abstract","label":"Abstract","values":["There are many factors that play a role in decision-making. One of them, which I think is of the greatest importance, is costs. In fact , there are very few decisions in business in which cost is not involved. Decisions are often wrongly taken because the wrong kind of costs were taken into consideration. The great problem in decision-making is to decide which are the relevant costs in every case. The purpose of this study is to determine to what extent costs and decisions correlate and t o what extent costs are being used as a basis for decisions in practice. The cost accounting system in South Africa is based on past experience as influenced by the Anglo- Saxon school of thought who considers cost accounting a technique whereas it is in fact a normative science. This is mainly due to a dire shortage of literature regarding cost accounting in South Africa. In chapter 1 the Anglo- Saxon concept of cost is contrasted with that of Potchefstroom. Chapter 11 deals with the nature and scope of the problem. The factors and problems to cope with in decision- making are briefly discussed. The conclusion is a summary of the different kinds of cost which can play a role in decision-making. Chapter 111 contains a discussion of the part played by, and the use of, incremental cost , sunk cost, future cost, opportunity cost, escapable cost, out-of-pocket cost, imputed cost, traceable cost and replacement cost in decision- making. Chapter lV is dedicated t o the direct costing method and its use in making decisions. Chapter V deals with break- even analysis as a management tool in decision- making. Chapter Vl deals with the cost- profit-volume relationships. In the last chapter a discussion is given of how the problem of making decisions is handled in practice."]},{"key":"dc:title","label":"Title","values":["Besluitkoste as 'n bestuursprobleem"]}]}],"canonical_facts":{"dc:contributor.advisor":["Sorgdrager, A.J.E."],"dc:creator":["Arangies, Jacob"],"dc:date.accessioned":["2022-05-16T14:52:07Z"],"dc:date.available":["2022-05-16T14:52:07Z"],"dc:date.issued":["1965"],"dc:description":["MCom, North-West University, Potchefstroom Campus"],"dc:description.abstract":["There are many factors that play a role in decision-making. One of them, which I think is of the greatest importance, is costs. In fact , there are very few decisions in business in which cost is not involved. Decisions are often wrongly taken because the wrong kind of costs were taken into consideration. The great problem in decision-making is to decide which are the relevant costs in every case. The purpose of this study is to determine to what extent costs and decisions correlate and t o what extent costs are being used as a basis for decisions in practice. The cost accounting system in South Africa is based on past experience as influenced by the Anglo- Saxon school of thought who considers cost accounting a technique whereas it is in fact a normative science. This is mainly due to a dire shortage of literature regarding cost accounting in South Africa. In chapter 1 the Anglo- Saxon concept of cost is contrasted with that of Potchefstroom. Chapter 11 deals with the nature and scope of the problem. The factors and problems to cope with in decision- making are briefly discussed. The conclusion is a summary of the different kinds of cost which can play a role in decision-making. Chapter 111 contains a discussion of the part played by, and the use of, incremental cost , sunk cost, future cost, opportunity cost, escapable cost, out-of-pocket cost, imputed cost, traceable cost and replacement cost in decision- making. Chapter lV is dedicated t o the direct costing method and its use in making decisions. Chapter V deals with break- even analysis as a management tool in decision- making. Chapter Vl deals with the cost- profit-volume relationships. In the last chapter a discussion is given of how the problem of making decisions is handled in practice."],"dc:identifier.uri":["http://hdl.handle.net/10394/39118"],"dc:language.iso":["other"],"dc:publisher":["North-West University (South Africa)"],"dc:title":["Besluitkoste as 'n bestuursprobleem"],"dc:type":["Thesis"]},"updated_at":"2026-07-24T03:33:37Z"}