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Conceptual Framework for Managerial Costing

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Summary

The objective of managerial costing is to provide a monetary reflection of the utilization of business resources and related cause-and-effect insights into past, present, or future enterprise economic activities. Managerial costing aids managers in their analysis and decision making and supports optimizing the achievement of an enterprise’s strategic objectives. 

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Institute of Management Accountants
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Framework
Professional Accountants in Business (PAIB)