Customer Profitability Analysis, Cost System Purposes and Decision Making Process: A Research Framework
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The aim of this paper is to propose a research framework to examine the relationship between customer profitability analysis (CPA) information, cost system purposes and decision making process in manufacturing organizations. Cost system purposes includes two dimensions; cost management purpose and product planning purpose. This study discusses the relationship between the variables in context of contingency theory. CPA information is expected to have positive relationship with decision making process. Cost system purposes are expected to moderate the relationship between CPA information and decision making process.
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