This book focuses on how cost accounting helps managers make better decisions, as cost account-ants increasingly are becoming integral members of their company's decision-making teams. In order to emphasize this prominence in decision making, we use the "different costs for different purposes" theme throughout this book. By focusing on basic concepts, analyses, uses, and procedures instead of p…
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Srikant M. Datar, Harvard University, Madhav V. Rajan, Stanford University.