個案資料
了解個案內容與學習目標，選擇授課教師及使用課程。
Note on Management Accounting in Context
內容大綱
The note begins with a review of the idea that different costs are used for different purposes, and discusses the differences. It then summarizes the criteria for a good responsibility accounting system. Next, it illustrates the contingent nature of responsibility accounting systems by positioning them as one of several activities that interrelate and that must be well coordinated if an organization is to be successful. This is followed by a brief discussion of each of these activities. The note concludes by emphasizing the importance of senior management's role in designing the activities.