登入選單
返回Google圖書搜尋
註釋Taking a much more strategic approach, the focus, of this book, is on the full range of cost drivers within the value chain rather than on just the distinctions between product/non-product costs and unit-variable/fixed costs.Specially designed for managerial accountants, this updated edition thoroughly integrates issues that have emerged during the past ten years. By taking a value chain approach and stressing management accounting as an employee and management empowerment tool, the content is relevant, interesting, and usable for those whose primary concerns are something more than financial reporting.