The Shift to Predictive Accounting
Planful
APRIL 28, 2015
In the last few decades, management accountants have made significant strides in improving the utility and accuracy of the costs they calculate and report. The gap is being caused by a shift in managers’ needs – from just needing to know what things cost (such as a product cost) and what happened – to a need for detailed information about what their future costs and profits will be and why.
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