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Titlebook: Management Accounting; A Review of Contempo Robert W. Scapens Textbook 1991Latest edition Robert W. Scapens 1991 accounting.costing.managem

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Value of Informationast amounts of information. Neither the difficulties of obtaining such information, nor the associated costs were explicitly recognised in many of the models. However, in practice information is not costless.
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Cost-Volume-Profit Analyysis and with no uncertainty, all the information needed to completely structure the decision problem and to achieve a profit maximising solution through an application of the principles of marginal analysis.
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Statistical Regression Analysismplicitly, that costs and revenues are uncertain. Thus, it could be argued that the discussion of statistics in the management accounting literature represented a first step away from the certainty assumption of the economic model discussed in Chapter 2.
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