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Selecting the right costing tool for your business needs
Author(s) -
Gurowka Jim,
Lawson Raef A.
Publication year - 2007
Publication title -
journal of corporate accounting and finance
Language(s) - English
Resource type - Journals
eISSN - 1097-0053
pISSN - 1044-8136
DOI - 10.1002/jcaf.20288
Subject(s) - activity based costing , management accounting , cost accounting , face (sociological concept) , target costing , business , operations management , computer science , accounting , process management , engineering , social science , sociology
Management accountants designing an organization's performance management system face a dizzying array of costing approaches and techniques. This article describes the current “clutter in costing,” then provides a road map to help finance and accounting professionals decide which tools to use when, and how to recognize when it is time to change costing systems. © 2007 Wiley Periodicals, Inc.