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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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| Formato: | Online Artículo Texto |
| Lenguaje: | English |
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Elsevier
2021
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| 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 |