TY  - JOUR
AB  - Focuses on understanding accounting and economic concepts, relationships and factors important as a basis for economic decisions that create value. Provides the background essential for understanding the future papers in the series. Offers a review and develops perspectives useful to those with or without knowledge of accounting. Distinguishes between accounting and economic events, providing examples to support understanding of issues such as types of cost, relevant costs in economic analysis, economic contribution margin and break‐even, and basic concepts related to product pricing, and the relationship between risk, expected economic profits and value. Relates costs and risk factors that have an impact on value and addresses issues critical in decision making.
VL  - 34
IS  - 10
SN  - 0025-1747
DO  - 10.1108/00251749610150702
UR  - https://doi.org/10.1108/00251749610150702
AU  - Groth John C.
AU  - Byers Steven S.
PY  - 1996
Y1  - 1996/01/01
TI  - Creating value: economics and accounting ‐ perspectives for managers
T2  - Management Decision
PB  - MCB UP Ltd
SP  - 56
EP  - 64
Y2  - 2024/04/26
ER  -