Costing Aspects of Segmented Reporting and its Contribution Approach

Abstract

To operate effecively, managers and decision makers must have a great deal of information; much more that what is provided by a single income statement. From this necessity to the development and implementation of a more detailed and segmented process of information, there is only one step. This paper will cover some aspects of segmentation in information and will also examine the most important aspect of Statement of Financial Accounting Standards (SFAS) No. 14, that regulates segmented information.

Citation

Rushinek, A. (1983), "Costing Aspects of Segmented Reporting and its Contribution Approach", Managerial Finance, Vol. 9 No. 1, pp. 8-10. https://doi.org/10.1108/eb013513