Accounting · Management and Cost Accounting
प्रबंधन लेखांकन (Management accounting) मुख्य रूप से भविष्य की घटनाओं से संबंधित है, जबकि लागत लेखांकन (cost accounting) संबंधित है:
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अतीत और वर्तमान दोनों घटनाओं से
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