Contabilidade Gerencial: novas práticas contábeis para a gestão de negócios São Paulo: Pearson/Prentice Hall, 2005, de Hong Yuh Ching
DOI:
https://doi.org/10.5585/ijsm.v6i1.1227Abstract
Hong Yuh Ching, professor e autor de diversos livros sobre contabilidade e finanças para não-especialistas, aborda a evolução dos sistemas tradicionais de custo para o custeio por atividades (ABC), fazendo correlação com os novos métodos de formação dos preços e orientada aos clientes ao longo do ciclo de vida dos produtos. Nesta obra, também é proposto um modelo genérico de gestão de negócio para efetiva geração e manutenção de valor, com base na otimização de processo, nas perspectivas de curto, médio e longo prazos.
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