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accounting-based data and indicators for doing their obligations. However, with the apparition of new competitive actualities … many have claimed that performance measurement based on accounting systems are no more sufficient. Main goal of study is to … relationship between using non-financial management accounting techniques (including TQM, TC, CB, ABC, BSC, and JIT) and risk and …
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gefunden werden kann. Im Mittelpunkt stehen folgende Themen: " Entwurf einer geschlossenen Kostenmanagement …-Konzeption " Stellung der Lebenszyklusrechnung im internen Rechnungswesen im Vergleich zur Kosten- und Investitionsrechnung …
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This paper analyses some reasons why strategic management accounting was not widely accepted. After initial boom of … strategic management accounting there is stagnation in recent year. Application of strategic management accounting in practice … does not exceed pilot case study. Strategic management accounting lessons are not commonly included in educational programs …
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