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Lecture
Cost Management Decisions
Description
This lecture covers the fundamentals of cost management decisions, including grade determination, coordination internally and externally, ensuring congruence, and reporting to decision-makers. It also delves into setting objectives, budgeting, cost calculation, supporting decisions, and orienting managers' behavior. The performance management framework, comparing financial and managerial accounting, and traditional vs. emergent cost accounting methods are discussed.
Official source
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