An Introduction to Revenue Management

Exploring Common Techniques and the CPA's Role

Accountants are generally familiar with the ideas and techniques of cost management, but they are much less familiar with those of its logical counterpart, revenue management. Although this has been an active field of management practice for more than 25 years, it is seldom mentioned in the accounting literature. It is important to CPAs and the businesses they work for, because successful revenue management can increase revenues and profits. Moreover, CPAs have an important role to play in bringing financial analysis to bear on revenue management decisions.

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