First Sentence:
MANAGEMENT accounting systems have traditionally been based on the historical cost accounting model.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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inflation accounting data, discontinuing firms, inflation accounting system, standard direct labor hours, queuing externality, parts manufacturing department, manufacturing accounting system, existing cost systems, reported product costs, indirect labor hours, controllability principle, new cost accounting system, debt covenant restrictions, actual labor hours, current cost depreciation, corporate overhead costs, costing element, total labor hours, actual direct labor hours, reported accounting numbers, formal control systems, accounting policy changes, management compensation plans, relative performance evaluation, strategic cost management
Key Phrases - Capitalized Phrases (CAPs):
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Baker Division, Volvo Car, New York, Baker Corporation, Harvard Business School, Executive Committee, Weyerhaeuser Company, Schrader Bellows, Management Science, United States, Englewood Cliffs, Fail Code, Journal of Accounting Research, Car Division, Harvard Business Review, Accounting Resource Committee, Administrative Science Quarterly, Robin Cooper, High Yield Forest, Robert Kaplan, World War, Beverly Hills, Carnegie-Mellon University, Division of Research, National Association of Accountants
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