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Accounting Ver05. “Why Financial Accounting Alone Cannot Support Sound Decision-Making — The Structural Issue of Fixed Costs Embedded in Gross Margin and the Importance of a Management Accounting View
Many companies rely on Gross Margin and SG&A, but fixed costs hidden in COS distort the true economics of the business. Correct decision‑making requires separating variable and fixed costs and viewing profitability through Contribution Margin and total fixed costs, not Gross Margin.
Shigenori Tanaka
3月16日読了時間: 4分
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