Management accounting responds to a just-in-time operating environment by providing an information system that is sensitive to

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Management accounting responds to a just-in-time operating environment by providing an information system that is sensitive to changes in production processes. In a total quality management environment, management accounting provides information about the costs of quality. Activity-based management’s assignment of overhead costs to products or services relies on the accounting practice known as activity-based costing (ABC). In businesses that use the theory of constraints, management accounting identifies process or product constraints.

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Managerial Accounting

ISBN: 9780538742801

9th Edition

Authors: Susan V Crosson, Belverd E Needles

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