accounting’s shift to decision-based costing
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2012
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Abstract
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?
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cokins2012theoreticalaccountings
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| Authors | ;Gary COKINS;Sorinel CĂPUŞNEANU;Sorin BRICIU |
| Journal | 2019 ieee 6th international conference on industrial engineering and applications, iciea 2019 |
| Year | 2012 |
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