Principles of healthy managerial costing

• Autores: B. Douglas Clinton, Barbara England
• Localización: Strategic Finance, ISSN-e 1524-833X, Vol. 98, Nº. 3, 2016, 45 págs.
• Idioma: inglés
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• Resumen

  • [...]we believe the Framework can be applied to the 2012 survey results, encouraging the healthy promotion of management accounting's most important role-supporting cost modeling for internal decision support. [...]it isn't uncommon for the results from competing methods to point to contradictory decision alternatives. Since the 1980s and 1990s, experts have gone back and forth trying to push their preferred method without a principled basis to ground their approaches. [...]they don't produce efficient and reliable cost modeling solutions nor the clear, causal insights that decision makers need to perform their most important work.