Tayles, Mike (contributor); Drury, Colin (contributor) - 2003
management accounting reports
have tended to concentrate on analysing profits
by products/services (Cooper and Kaplan, 1991).
In … to operational cost control and
includes traditional responsibility accounting,
standard costing and variance analysis … for
future areas of research.
2. PROFITABILITY ANALYSIS
Kaplan (1990, p.14), Cooper and Kaplan (1991,
p.278) and Cooper …