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Titlebook: Accounting for Management Control; Clive Emmanuel,David Otley,Kenneth Merchant Book 1990Latest edition Clive Emmanuel, David Otley and Ken

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樓主: Diverticulum
11#
發(fā)表于 2025-3-23 13:19:19 | 只看該作者
Helmut L?ffler,Johann Rastetterhapters have reviewed the nature of the control process and have outlined current theories of individual motivation and organizational structure. We now turn to the nature of the management task itself and the provision of management information. Firstly, the function of management is investigated t
12#
發(fā)表于 2025-3-23 14:35:30 | 只看該作者
Herbert Begemann,Johann Rastettermanagerially oriented stance is taken in outlining and evaluating the various control options that are available to senior managers. Accounting-based controls are thus set in the context of the wider range of controls that are available to management..Paradoxically, the first control decision that n
13#
發(fā)表于 2025-3-23 19:51:10 | 只看該作者
Herbert Begemann,Johann Rastetterusiness organizations is the maximization of financial benefits. However, the estimation of financial costs and benefits involves the combination of historical data with subjective estimates concerning future events..This chapter reviews the accounting techniques used in both shortand long-term deci
14#
發(fā)表于 2025-3-24 02:09:27 | 只看該作者
15#
發(fā)表于 2025-3-24 04:27:59 | 只看該作者
16#
發(fā)表于 2025-3-24 08:04:06 | 只看該作者
Herbert Begemann,Johann Rastettery. In that these reflect or are taken to reflect the achievement of the individual divisional manager, we can see that financial performance measures contribute to results controls, in particular..The conventional use of profit performance measures is open to criticism in the multidivisional company
17#
發(fā)表于 2025-3-24 10:53:24 | 只看該作者
18#
發(fā)表于 2025-3-24 18:39:07 | 只看該作者
19#
發(fā)表于 2025-3-24 20:53:10 | 只看該作者
20#
發(fā)表于 2025-3-25 03:12:45 | 只看該作者
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