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文章基本信息

  • 标题:Accounting’s shift to decision-based costing
  • 本地全文:下载
  • 作者:Cokins, Gary ; Capusneanu, Sorinel ; Briciu, Sorin
  • 期刊名称:Theoretical and Applied Economics
  • 印刷版ISSN:1841-8678
  • 电子版ISSN:1844-0029
  • 出版年度:2012
  • 卷号:XVIII(2012)
  • 期号:11(576)
  • 页码:31-44
  • 出版社:Asociatia Generala a Economistilor din Romania - AGER
  • 摘要: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 satisfying the need for better cost planning information? Or is the gap widening?
  • 关键词:management accounting; cost; decision; information; planning.
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