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Titlebook: Managerial Uses of Accounting Information; Joel S. Demski Book 19971st edition Kluwer Academic Publishers 1997 accounting.communication.co

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楼主: 马用
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Applications of the Framing Principles,This chapter continues our exploration of decision framing. The ability to transform an objective function, engage in local searches, and emphasize component searches are critical techniques in constructing a decision analysis.
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Large Versus Small Decisions: Short-Run,We now begin the task of combining our study of decision framing (Chapters 11 and 12) and use of the accounting library to estimate various costs (Chapter 13). The present chapter focuses on short-run decisions, and the succeeding focuses on long-run decisions.
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Large Versus Small Decisions: Long-Run,In this chapter we continue our exploration of decision making, but with a focus on decisions with long-run consequences. Again our concerns are with distinguishing large and small decisions and with links to the accounting library.
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Classical Foundations, identify the firm’s cost curve and to represent its output decision using the familiar (and dreaded) marginal revenue equals marginal cost calculation. We then extend this review to encompass firms that operate in imperfect markets and multiproduct firms.
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Product Costing,ged into manufacturing and marketing divisions. The goods are transferred to various warehouses in the marketing division, once manufacturing is complete. Accounting records will show the historical cost of these transferred goods.
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Library Procedures for Performance Evaluation,anning for subsequent evaluation. For example, it is difficult to control telephone costs without knowledge of who makes what use of the telephones. Similarly, use of customer satisfaction measures in the evaluation process presumes we have found the necessary data to make a reasoned assessment of customer satisfaction.
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