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The Changing Scope of the Controllers Function
The Controller as a Corporate Strategist Leo G Blatz
The Controller and the Business Computer
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absorption costing acquisition actual allocation alternative amount analysis assets basis beginning inventory break-even budget by-product calculated capacity capital program cash flow chapter chart of accounts company's corporate Cost Accounting curve CVP analysis decision depreciation determine developed direct labor direct material discounted cash flow dollars employees ending inventory equipment Equivalent units estimated evaluation example expense factors factory overhead fixed costs funds Harvard Business Review Homewood hundredweight Illustration income income statement industry input investment job cost labor costs lease loss machine machine-hours Managerial manufacturing costs manufacturing overhead measure ment method normal bad units operations overhead costs overhead rate percent period planning plant production cost centers profit project accounting purchase quantity reports result revenue risk semivariable specific standard costs Step strategy tion total cost unit cost utility variable costs volume