𝔖 Bobbio Scriptorium
✦   LIBER   ✦

A Management Accounting Framework

✍ Scribed by Gary Cokins

Publisher
John Wiley and Sons
Year
2001
Tongue
English
Weight
168 KB
Volume
13
Category
Article
ISSN
1044-8136

No coin nor oath required. For personal study only.

✦ Synopsis

Abstract

As nonfinancial managers increasingly need to understand their costs, there is confusion about competing cost
measurement methodologies. Should they choose standard costing, actual costing, throughput costing, or project
costing? The author suggests an overarching framework that supports the three purposes of management:
controlling, directing, and planning. Β© 2001 John Wiley & Sons, Inc.

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