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Barry J. Brinker

Guide to Cost Management

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ISBN: 0471315796
Издательство: Wiley
Controllers recognize that modern cost management helps their companies make better operational and strategic decisions. By using such tools as ABC, ABM, balanced scorecard, and target costing, controllers can make their corporations leaders in their industry and create a competitive edge over corporations that are still relying on the "old time religion" of variance analysis, budgets, and cost-volume profit analysis.