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