When and Why to Measure Costs Less Accurately to Improve Decision Making.
讨论了企业使用精度较低的成本系统来改进决策的指导原则，包括会计公司经理使用的有偏成本系统概述、几种成本系统的特点以及不精确成本系统的使用限制。
Abstract Discusses guidelines related to the use of less accurate cost systems to improve decision making in companies. Overview of the biased cost system used by managers in accounting firms; Features of several types of costsystems used by accounting companies; Limits on the use of inaccurate cost systems.