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Journal cover: Managerial Finance

Managerial Finance

ISSN: 0307-4358

Online from: 1975

Subject Area: Accounting and Finance

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Costing Aspects of Segmented Reporting and its Contribution Approach


Document Information:
Title:Costing Aspects of Segmented Reporting and its Contribution Approach
Author(s):Avi Rushinek
Citation:Avi Rushinek, (1983) "Costing Aspects of Segmented Reporting and its Contribution Approach", Managerial Finance, Vol. 9 Iss: 1, pp.8 - 10
Article type:General review
DOI:10.1108/eb013513 (Permanent URL)
Publisher:MCB UP Ltd
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.


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