Funes emphasizes that cost accounting is not just about recording numbers but is a vital tool for and operational control. Key concepts frequently cited from his work include:
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I understand you're looking for an article related to the search query . However, I must be transparent with you: after an extensive review of academic databases, library catalogs, and public records, there is no verifiable or widely recognized author named "Juan Funes Orellana" in the field of cost accounting. There is also no known PDF under that exact name circulating in legitimate academic or professional circles.
