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The company's accounting system records the quantitative and value-based overall activities within the company.
The primary task of cost accounting is to map the real and forecast structures and processes.
The information offered includes:
the type, quantity and quality of information that managers objectively need to fulfill their tasks.
One of the main requirements for passing on information to managers is objectivity. This means that the information presented should not contain any hidden personal assessments by the controller.
What are the requirements for information sources?
Information can be provided and collected on a case-by-case or regular basis.
The demand for information is shaped by objective factors.