Koleksi World Bank
Accounting for decision making and control
This book differs from other managerial accounting texts in several ways. The most important difference is that it offers a conceptual framework for the study of managerial accounting. This book relies on opportunity cost and organizational architecture as the underlying framework to organize the analysis. Opportunity cost is the conceptual foundation underlying decision making. While accounting-based costs are not opportunity cost, in some circumstances accounting costs provides the conceptual foundation to understand how accounting is employed as part of the organization’s control mechanism.
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