Cost Calculation as an Operationalization of Management Accounting: Opinions, Options and Realities
Managers need accurate and timely information to carry out pricing, planning, operational exploitation and other types of decisions. Regardless of the level at which he is, the manager manages his area of responsibility, triggers actions that will lead to the realization of effects, only through the...
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| Format: | Article |
| Language: | English |
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Sciendo
2023-12-01
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| Series: | Scientific Bulletin |
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| Online Access: | https://doi.org/10.2478/bsaft-2023-0017 |