Keywords: Activity based costs
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Journal Articles
Accounting, Auditing & Accountability Journal (2008) 21 (2): 204–228.
Published: 15 February 2008
... literature and provides a broad assessment of the “state‐of‐the‐art” of strategic management accounting to inform researchers and practitioners. © Emerald Group Publishing Limited 2008 Strategic management Accounting Activity based costs Budgetary control Target costs In 1981, Simmonds...

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