Accounting’s shift to decision-based costing

Managers are increasingly shifting from reacting to after-the-fact outcomes to anticipating the future with predictive analysis and proactively making adjustments with better decisions. Despite some advances in the application of new costing techniques, are management accountants adequately satisfyi...

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Bibliographic Details
Main Authors: Gary COKINS, Sorinel CĂPUŞNEANU, Sorin BRICIU
Format: Article
Language:English
Published: General Association of Economists from Romania 2012-11-01
Series:Theoretical and Applied Economics
Subjects:
Online Access: http://store.ectap.ro/articole/794.pdf

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