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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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Detalles Bibliográficos
Autor principal: Gutiérrez, Michael
Formato: Online Artículo Texto
Lenguaje:English
Publicado: Elsevier 2021
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC7905367/
https://www.ncbi.nlm.nih.gov/pubmed/33665402
http://dx.doi.org/10.1016/j.heliyon.2021.e06096