How can costs be allocated to processes so that better decisions can be made? Who are the key stakeholders in a business, and what needs to be achieved in order to satisfy them?

Traditional cost accounting
What are the shortcomings of traditional cost accounting from a
logistics point of view?
How can costs be allocated to processes so that better decisions can be made?
Who are the key stakeholders in a business, and what needs to be achieved in order to satisfy them?
How can a balanced set of measures of performance be developed in order to address stakeholder satisfaction and stake holder contribution?

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