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Accounting --- Auditing
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Local transit --- Quality control --- Auditing. --- Auditing. --- United States. --- Auditing.
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Train delays --- Passenger trains --- Auditing. --- Auditing. --- Amtrak --- Auditing.
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Do we really know the critical phenomena that are linked to how enterprises function and the dynamics of their relationships with customers, suppliers and competitors? Are their decision-making processes founded upon a set of performance measurements that were accurately designed and systematically elaborated? The above questions are the focus of this book, as is the following premise: enterprises need a system to measure their critical performances so they can be managed effectively; metaphorically speaking, enterprises need a management dashboard to serve as a navigational aid. A dashboard to show - with as few distortions as possible - the pattern of key variables that characterizes the specific formula enterprises use to face their competitive and social environment.
Audit --- Accountancy --- boekhouden --- auditing
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Understanding cost behavior is a fundamental element of cost accounting and the management of a firm. Deviating from the traditional assumption of symmetric cost behavior, numerous recent research studies show that costs are sticky, that is, they decrease less when sales fall than they increase when sales rise. Daniel Baumgarten comprehensively analyzes the cost stickiness phenomenon by discussing its development and all relevant findings presented in the research literature. Furthermore, he provides several suggestions for future research and discusses important implications of cost stickiness for fundamental analysis and analysts' forecasts by means of two comprehensive empirical analyses.
Audit --- Accountancy --- boekhouden --- auditing
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