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COST ACCOUNTING PLANNING AND CONTROL
systematic set of procedures for recording and reporting measurements of the cost of manufacturing goods and performing services in the aggregate and in detail. It includes methods for recognizing, classifying, allocating, aggregating and reporting such costs and comparing them with standard costs." (IMA)[1] Often considered a subset of managerial accounting, its end goal is to advise the management on how to optimize business practices and processes based on cost efficiency and capability.
51047C.4 | 657.42 USR C | Library Lantai 3 | Tersedia |
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