TY  - JOUR
AB  - The first step in sound business management is to realize that accounting reports complying with tax rules are improper for profit control as quicker and higher frequency reporting is a must together with a different kind of expenses filing. The second step is to choose, for controllership purposes, between absorption, direct or activity based costing. Outlines the reasons why direct costing is the key to effective profit control.
VL  - 9
IS  - 3
SN  - 0954-478X
DO  - 10.1108/09544789710169028
UR  - https://doi.org/10.1108/09544789710169028
AU  - Esculier Guy G.
PY  - 1997
Y1  - 1997/01/01
TI  - Using improper costing methods may lead to losses
T2  - The TQM Magazine
PB  - MCB UP Ltd
SP  - 228
EP  - 230
Y2  - 2024/09/25
ER  -