Title: Customer Value Added and Management Accounting
Abstract: The emphasis of business operating is changing from sales to profit,then to value.People pay more attention to enterprise value and customer value besides shareholder value than before.Customer Value Added Management(CVAM) promoted the birth of two major tools of management accounting: target costing and activity based costing.
Publication Year: 2009
Publication Date: 2009-01-01
Language: en
Type: article
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