The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...

The issue of cost calculation has been largely debated in the last years under the pressure of the perceived lost of relevance of the so called "traditional cost accounting approaches". The enthusiasm for new management accounting techniques has often driven most of attention towards technical...