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An award winning article by Dr. Burckhard published by
THE ECONOMIST in 1999 : "You Can't Spot Serious Shareholder Value? [19 KB] "




My views on Standard Cost of Sales :
(the title indicates what is to be expected behind the link)

this thing called "standard cost [10 KB] "
the fundamental flaws of "variance analysis [5 KB] "
decision making based on "standard margin [4 KB] "





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