[Data] Management Accounting for Business Decisions ~ Case 6: Restructuring Unprofitable Divisions ~
I will explain the points to keep in mind in order to effectively use accounting figures for management decisions!
It is often said that 'business should be considered in terms of numbers.' When it comes to management decisions, the first numbers that come to mind are the financial figures used in accounting (such as sales, manufacturing costs, and gross profit). It would be great if we could make the right decisions using these numbers, but if we misuse them, we can end up making unexpected mistakes. In this document, I would like to introduce and explain the 'traps of easily misinterpreted numbers.'
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Gas appliances, air conditioning equipment, medical devices, semiconductor-related items, etc.
