Developments in Management Accounting
Over the last 10 years or so there have been a number of developments in management accounting. In part, these changes have been brought about by dissatisfaction with the more traditional approaches to management accounting and the information which has been generated. Other influences have been related to changes in the nature of organisations and the activities they undertake, and the increasingly complex and competitive business environment.
KeywordsVariable Cost Selling Price Management Account Cost Driver Operational Expenditure
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