Abstract in English

References used

Charles T.Horngren,Cost Accounting Managerial Emphasis,5th ed.,Prentice Hall,Inc,Englewood Cliffs,N.J,2000,p.130
Emmanuel,C.Otley,and MeRchant,K.,Accounting for Management Control,2nd edition,London: Tomson Learning,2002,p.,162
Hilton, R.W. Managerial Accounting: Creating Value in a Dynamic Business Environment. McGraw-Hill, 2005

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