Managerial Implications of Current Cost Accounting

Abstract

In all the debates and discussion papers on the accounting profession's proposed new rules for current cost accounting, the emphasis, not unnaturally, has been on the accountant's and auditor's role in the implementation of the recommendations. Very few discussants have addressed themselves to the problems and issues which will confront the manager if the accounting profession decide to go ahead with current cost accounting; this article considers some of the major areas of corporate activity to which the manager will need to give attention.

Citation

Lothian, N. (1977), "Managerial Implications of Current Cost Accounting", Management Decision, Vol. 15 No. 4, pp. 357-366. https://doi.org/10.1108/eb001133