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The subject of management reports has been prominent the past few years. A management report is included in the annual report to shareholders. This report should not be confused with management's discussion and analysis of operations and financial condition that also is relatively new to the annual report.
The management report is included in the annual report to shareholders as a result of the urging of a number of groups and organizations. Consequently, the form and content of the annual report to shareholders continues to evolve as management attempts to present additional information that will be useful to the readers.
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What does it mean to obtain a competitive advantage? What role does the cost management system play in helping to achieve this goal?
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Millward Corporation's books disclosed the following information for the year ended December 31, 2011: Millward's accounts receivable turnover is
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