Textbook
Cost Accounting: A Managerial Emphasis
Cost Accounting provides data for the three major purposes (1) planning and controlling routine operations; (2) nonroutine decisions, policy making, and long-range planning; and (3) inventory valuation and income determination. This book gives abundant consideration to all three of these, but emphasis is placed on the first two. Our major theme of "different costs for different purposes" is continually stressed throughout the book.
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