Bhimani, Horngren,
Datar and Rajan,
Management and Cost Accounting, 5
th
Edition, Instructor’s Manual
9
© Pearson Education Limited 2012
1.10 Five themes that affect the way managers operate and have prompted developments in management
accounting are the following • Customer
satisfaction is priority one • Key success factors (cost, quality, time, and innovative products and services)
•
Total value-chain analysis •
Continuous improvement • Dual external/internal focus.
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