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 satisfying the need for better cost planning information? Or is the gap widening?

MoreLess

Year of publication:	2012
Authors:	COKINS, Gary ; CĂPUŞNEANU, Sorinel ; BRICIU, Sorin
Published in:	Theoretical and Applied Economics. - Asociaţia Generalā a Economiştilor din România - AGER. - Vol. XVIII(2012).2012, 11(576), p. 31-44
Publisher:	Asociaţia Generalā a Economiştilor din România - AGER
Subject:	management accounting \| cost \| decision \| information \| planning

freely available

Full text |

More access options

www.ectap.ro

Check Google Scholar

In German libraries (KVK)

I need help

More details

Extent:	application/pdf text/html
Type of publication:	Article
Source:	RePEc - Research Papers in Economics

Persistent link: https://www.econbiz.de/10011004951