Comptabilite analytique by Denis CLARINVAL

Comptabilite analytique by Denis CLARINVAL
Cost accounting is primarily concerned with costs (in English it is called "COSTACCOUNTING"). It is intrinsically linked to general accounting: more precisely, it extracts the data recorded in classes 3, 6 and 7; it subjects this data to specific processing so as to bring out from this processing information that is meaningful for the management as a whole.

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