Making better decisions by applying mathematical optimization to cost accounting: An advanced approach to multi-level contribution margin accounting
The purpose of multi-level contribution margin accounting in cost accounting is to analyze the profitability of products and organizational entities with appropriate allocation of fixed costs and to provide relevant information for short-term, medium- and longer-term decisions. However, the conventi...
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| Format: | Article |
| Language: | English |
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Elsevier
2021-02-01
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| Series: | Heliyon |
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| Online Access: | http://www.sciencedirect.com/science/article/pii/S2405844021002012 |