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ERIC Number: ED122842
Record Type: Non-Journal
Publication Date: 1976-Mar
Pages: 5
Abstractor: N/A
Reference Count: N/A
ISBN: N/A
ISSN: N/A
Cost Accounting: Production and Equipment Services.
Schmid, William T.
Cost accounting for audiovisual productions should include direct costs, and, in some cases, the media administrator may have to calculate a per-hour surcharge for general operating overhead as well. Such procedures enable the administrator to determine cost effectiveness, to control cost overruns, and to generate more staff efficiency. Cost accounting also involves depreciation of audiovisual equipment, and two methods for calculating depreciation are given. (CH)
Publication Type: Speeches/Meeting Papers
Education Level: N/A
Audience: N/A
Language: N/A
Sponsor: N/A
Authoring Institution: N/A