AN INTEGRATED COST ACCOUNTING FRAMEWORK FOR MULTIBUSINESS COMPANIES

摘要

1. A management accounting information system can be aligned and integrated to serve an organization's needs, much the same way principles of vertical integration are used to serve internal efficiencies. 2. A vertically integrated information system (VIIS) must adhere to certain principles. 3. This article sets forth principles to frame and guide a VIIS design for a management accounting system.