1、Unlocking profitabilityinsightsHow companies are leveraging cost data and technology to enhance business performance2Unlocking profitability insightsTable of contentsSetting the stage 1Section 1:Cost and allocation methods 2Section 2:Transforming cost data into business insights 8Section 3:Technolog

2、ys impact on costing decisions 12Final thoughts 16About the authors 17About the survey 19Unlocking profitability insights3Deloittes Center for ControllershipDeloittes Center for Controllership is a research,resource,and collaboration center that guides chief accounting officers(CAOs),corporate contr

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5、 of Management Accountants)IMA is one of the largest and most respected associations focused exclusively on advancing the management accounting profession.Globally,IMA supports the profession through research,the CMA(Certified Management Accountant)and CSCA(Certified in Strategy and Competitive Anal

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