3 Main Types of Inter-Firm Comparison | Cost Accounting

The following points highlight the three main types of inter-firm comparison. The types are: 1. Management Ratios 2. Cost Ratios 3. Technical Data. Inter-Firm Comparison: Type # 1. Management Ratios: The management ratios are those which are linked to sales, profits and assets of a business. These ratios are meant to provide management in a nutshell, a comparative picture of [...]